Filter All Business Corporate Tax ESR VAT Xero All Business Corporate Tax ESR VAT Xero VAT zero-rating on export of goods Input VAT deduction for mobile phones and packages, made available to employees for business use. UAE’s Corporate Income Tax Grey and black lists UAE tax penalties reduced and discounted Anti-Money Laundering regulations Is your business subject to the ESR? Economic Substance Regulations (ESR) – Overview The time frame for recovering Input Tax in the UAE 1 2 3 4 5 6