First: A Sole Establishment does not fall within definition of a Licensee itself. So there is no question of ESR applicability or exemption. An LLC would qualify as an exempted license if it is a wholly UAE resident-owned business that is not part of a multinational group and that only carries on business in the UAE. In such case it can apply for exemption if it does carry on an RA. If it does not carry on an RA it ESR is not applicable to them hence no requirement to claim exemption. Second: A UAE entity need not consolidate the activities of its Foreign Branch for the purpose of ESR if the income of such branch carrying on an RA is subject to tax in its respective jurisdiction. If it does not carry on any RA then there is no question of ESR applicability or submissions.