• Purchase’s goods or materials from a foreign group company and Distribute or sell those goods inside or outside the UAE (even if the goods are directly dispatched to the customer by the foreign group company).
A UAE entity is considered engaged in a Service Centre Business if it
• Provides consulting, administrative or other services to a foreign group company
For Example, if a subsidiary in the UAE provides services for its parent company in Germany it would be considered as a service center business (a Relevant Activity). Hence, the subsidiary is subject to the Economic Substance Regulations.