ES (economic substance) notifications. Assessing whether a notification should be submitted and submitting the notification

Further to a request from a global brand of mobile devices we assessed whether ES (economic substance) notifications should be submitted with respect to a group of companies.  The notification was submitted with respect to one company.  With respect to the other company, we provided recommendations to amend the agreement to reflect the actual relationship of the parties. As a result, no submission of a notification was required.


Maria Nikonova
Head of PGP Tax Consultancy in the UAE, PhD in Law

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