UAE's Cabinet of Ministers Resolution 31 of 2019 brought Economic Substance Regulations (ESR) into action on 30 April 2019. Ministerial decision No. 215 of 2019 shed further guidance about ESR on 11 September 2019. Cabinet of Ministers Resolution No. (57) of 2020 made amendments in the legislation on 10 August 2020 after consulting with the OECD and the EU. Modified Guidance was set out on 10 August 2020 with Ministerial Decision No. 100 of 2020, containing an updated Relevant Activities Guide at Schedule 1.