What relevant activity means
If you carry on a relevant activity, substance has to be real. If you do not, file that. Inventing an office on paper is how ESR goes wrong.
Holdings
A pure holding fact pattern is different from a trading company that calls itself a holding company. We read invoices.
Same office as CT
ESR and Corporate Tax should not contradict. They are different regimes. They share a ledger in this practice.
CA Audit Dubai is a Deira practice established in 2024. For the engagement that sits behind this note, contact Office 512 or call +971 50 101 0725.