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Economic Substance Regulation

ESR Test & Assessment Services in Dubai

Notifying is easy; passing the economic substance test is where licensees fall down. JPA measures your entity against the three limbs of the test — directed and managed in the UAE, core income-generating activities here, and adequate people, premises and spend — then shows you exactly how to close any gap.

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  • FTA-Approved Tax Agent
  • Trusted by 1,500+ UAE businesses
  • Partner-led since 2001
Why ESR Test & Assessment Services in Dubai with JPA
Overview

Why ESR Test & Assessment Services in Dubai with JPA

Notifying is easy; passing the economic substance test is where licensees fall down. JPA measures your entity against the three limbs of the test — directed and managed in the UAE, core income-generating activities here, and adequate people, premises and spend — then shows you exactly how to close any gap.

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What's Included

Everything You Need, Handled

Directed & Managed Review

We check that board meetings, quorum and strategic decisions genuinely happen in the UAE, with minutes to prove it.

CIGA Mapping

We identify the Core Income-Generating Activities for your specific Relevant Activity and confirm they are performed inside the UAE.

Adequacy Test

We assess whether your staff, physical premises and operating expenditure are adequate for the level of activity and income.

Outsourcing Analysis

Where CIGAs are outsourced, we verify the provider is UAE-based and that you supervise and control the work as the rules require.

Holding Company Path

For pure equity holding companies we apply the reduced substance test and confirm the lighter requirements are met.

Gap Remediation Plan

We deliver a practical action list — meetings, hires, premises or documentation — to move you from fail to pass before year-end.

How It Works

A Clear, Partner-Led Process

  1. 01

    Diagnose

    We profile your activity, income and current UAE footprint.

  2. 02

    Test

    We benchmark you against all three limbs of the substance test.

  3. 03

    Identify

    We pinpoint where substance is thin or evidence is missing.

  4. 04

    Remediate

    We hand you a clear plan to satisfy the test in good time.

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Related Services

ESR Registration Services in DubaiUAE ESR registration and notification on the Ministry of Finance portal — identify Relevant Activities, register your licensee and meet every economic substance deadline with JPA.ESR Report Preparation Services in DubaiUAE ESR report preparation — relevant income, CIGAs, staff, premises and expenditure evidenced and compiled to satisfy the economic substance test for the Regulatory Authority. JPA, Dubai.ESR Record Keeping Services in DubaiUAE ESR record keeping — retain board minutes, CIGA evidence, payroll, premises and expenditure records for the required period, audit-ready for the Regulatory Authority. JPA, Dubai.
FAQ

Frequently Asked Questions

What is the UAE economic substance test?+
It has three limbs: the entity must be directed and managed in the UAE, conduct its Core Income-Generating Activities in the UAE, and have adequate employees, physical premises and expenditure relative to its Relevant Activity. All three must be met for the relevant period.
What counts as being "directed and managed" in the UAE?+
An adequate number of board meetings held physically in the UAE with a quorum of directors present, strategic decisions taken at those meetings, and signed minutes kept in the UAE. Rubber-stamping decisions made abroad does not qualify.
Can we outsource activities and still pass?+
Yes, but only to UAE-based providers, and you must demonstrate that you monitor and control the outsourced Core Income-Generating Activities. You cannot double-count the same resources across multiple licensees.
Is the test lighter for holding companies?+
Pure equity holding companies face a reduced test — they need only comply with their licensing obligations and have adequate people and premises to hold and manage the shares. We confirm whether you qualify for this relaxed standard.
FTA-Approved Tax Agent

Ready to Get Started?

Book a free 15-minute consultation with a JPA advisor — no obligation, just clear answers.

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