The International Tax Co-operation (Economic Substance) Law (as Revised) (the “Law”) came into force on 1 January 2019 and introduces certain reporting and economic substance requirements for Relevant Entities carrying on Relevant Activities. First-Year Deadlines The DITC has recently clarified the first-year deadlines for Economic Substance Return (ESR) filings are as outlined below. Entities Tax Resident in another […]
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