The United Arab Emirates (UAE) Cabinet of Ministers repealed original Cabinet Decision No. 31 concerning economic substance regulations, and issued an amended set of regulations in Cabinet Resolution No. 57 of 2020 (10 August 2020), and this was followed by the release of Ministerial Decision No. 100 of 2020 (19 August 2020) that serves as supplementary guidance with an updated “relevant activities guide” attached as appendix.
The format of the new notifications and economic substance report have been notified by the Ministry of Finance , UAE and same is reproduced for ready reference.
