text: Deloitte hosted a 60-minute webinar surrounding all related updates pertaining to ES in the UAE.
  Businesses in the UAE will be required to start reporting on 31 March 2020. In this session, we focused on practical complexities we encountered when advising on the Economic Substance Rules (ESR). These complexities relate to the relevant activity classification, meeting the economic substance tests and the reporting practicalities.
  The session was led by Deloitte Tax specialists in the Middle East who, based on case studies, provided the following information on: