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经济物质法规咨询 – MBG

经济物质法规咨询

阿联酋经济物质要求(ESR)规定,在阿联酋从事 “相关活动 “的大陆和自由区公司(除非得到豁免)必须在适用的截止日期前在财政部门户网站上提交ESR通知和ESR报告。

ESR法规是对经合组织BEPS(税基侵蚀和利润转移)的回应,目的是打击有害的税收行为;特别是遏制跨国公司之间利用适用于阿联酋实体的零税率进行的利润转移交易。

ESR要求公司正确评估其在营业执照所列活动之外的商业活动,以确定他们是否正在进行任何 “相关活动”,并随后证明在阿联酋的 “经济实质”,即合法业务的迹象,以便在阿联酋开展该相关活动。ESR合规性的测试参数是:

  1. 充足的经营支出
  2. 足够的实体基础设施或资产
  3. 在阿联酋指导和管理

 

对阿联酋当局来说,ESR是一个重要的监管项目,自2019年4月推出以来,阿联酋当局一直在积极推行,联邦税务局被指定为国家评估机构。同时,作为一个相对较新的法规,理解和遵守ESR对许多公司来说是一个挑战。

 

在MBG,我们经验丰富的法律团队在以下方面帮助您遵守ESR:

  • 评估相关活动
  • 提供建议,以证明每个ESR测试参数和方法有足够的经济物质来弥补公司可能存在的差距
  • 准备ESR通知书和ESR报告
  • 向财政部门户网站提交报告

 

What can we help you achieve?

Stay one step ahead in a rapidly changing world and build a sustainable future with us.

Get a quote

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