ESR in UAE – Relevant Activity- Distribution and Service Center Business.

Relevant activity wise Guidance on Economic Substance Regulations in the UAE:- Distribution and Service Centre Business?
A “Distribution and Service Centre” Business refers to two distinct activities that are covered under one “Relevant Activity” heading.
A Licensee is considered engaged in a “Distribution Business” if the Licensee purchases raw materials or finished products from a foreign group company, and distributes those raw materials or finished goods.
A Licensee is considered engaged in a “Service Centre Business” if it provides consulting, administrative or other services to a foreign group company, and those service
Link for- Economic Substance Regulation (ESR) in the UAE:-c
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