UAE's Ministry of Finance has published the Cabinet Resolution 58 of 2019 defining the Regulatory Authority concerned with businesses mentioned in Cabinet Resolution 31 of 2019 concerning Economic Substance Regulations (ESR)
Read more at: https://www.mof.gov.ae/en/lawsAndPolitics/CabinetResolutions/Documents/
Cabinet%2BResolution%2BNumber%2B58%2Bof%2B2019.pdf