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Economic Substance Regulations (ESR) in the UAE were introduced in April 2019. We are offering ESR Notification and ESR filing services. Economic Substance Regulations (ESR) in the UAE were introduced in April 2019. We are offering ESR Notification and ESR filing services. ESR effectively imposes a requirement for UAE entities (including offshore companies and branches of local and foreign companies) that carry out and earn income from any of the Relevant Activities to maintain economic substance regulations in the UAE specific to each Relevant Activity. Annual filing requirements must be met or organizations risk penalties for non-compliance.