According to a new publication of the UAE Ministry of Finance, notifications and reports in relation to the Economic Substance Regulations (ESR) are to be filed electronically through an online portal of the Ministry, which is expected to go live at the beginning of December. ESR reports for financial years commencing January and ending December 2019 are to be submitted by 31.12.2020. Notifications that have been previously filed with Regulatory Authorities are to be resubmitted electronically through the Ministry's portal by 31.12.2020.
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