AOPA Association of Practising Accountants in the UAE

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Federal Decree-Law No. 20 of 2018 on Anti-Money Laundering (AML/CFT)

Anti-Money Laundering & Compliance

The framework for combating money laundering, the financing of terrorism and illegal organisations — customer due dilige...

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Cabinet Decision No. 57 of 2020 — Economic Substance Requirements (ESR)

Anti-Money Laundering & Compliance

Requires UAE entities carrying on Relevant Activities to demonstrate adequate economic substance and to file annual noti...

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Cabinet Decision No. 58 of 2020 — Regulating the Beneficial Owner Procedures (UBO)

Anti-Money Laundering & Compliance

Obliges companies to maintain and disclose registers of beneficial owners, partners and nominee directors to the relevan...

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