Page 87 - Focus Group
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     ESR in Lighter Vein by Balaji Mahashabde  ESR#1: Substance Voyeur Form
            Don’t worry Sir! Under “Ultimate Beneficial Owner”
            data requirements, we don’t have to disclose details
            of your Mistress.
                                                                           Sketches by
                                                                             Discretionary   Accounting
            by K7 26-06-2020                                               ca cartoonist
                                                         ESR in Lighter Vein by Balaji Mahashabde  ESR#4: FCPwaali
                                                           You are often murmuring about some “Foreign Connected Person”.
                                                           WHO THE HELL IS SHE?
                                                                                                          Pati
                                                                                                          Patni
                                                                                                          aur
                                                                                                          FCP
                                                                                                     by K7 04-07-2020
          ESR in Lighter Vein by Balaji Mahashabde  ESR#3: Substance Test
                                                                 ESR in Lighter Vein by Balaji Mahashabde  ESR#2: Substance Abuse
            Beta! Unlike CA Exams, will you get through this
            Economic Substance Test in a couple of attempts?     It’s fun to see his dramatics on Economic Substance Regulation.
                                                                 Looks like he is indulging in excessive “Substance” abuse !
                                                                    Notice   DEATHLINE : 30 th June 2020
                                                                    Board
                                                                             To Do List:
                                                                            •  ESR Webinar
                                                                            •  ESR WhatsApping
                                                                    ABBREVIATIONS:   •  ESR FAQs
                                                                    CbCR    ESR  •  ESR Do’s & Don’ts
                                                                    UPE      FCP  •  ESR Penalties
                                                                    UBO     UFO  Budget
                                                         by K7 28-06-2020  Freezone ESR Guidelines  Queries     by K7 26-06-2020
                                                                     Frequently Questioned Answers
                                                                     Country Buy Country Reporting
                               CA Balaji Mahashabde
              The Institute of Chartered Accountants of India (Dubai) Chapter NPIO           TAX JOURNAL 2020    87





