UAE offshore companies don't have to maintain economic substance because offshore companies have a non resident status in UAE and by law they cant maintain economic substance. UAE offshore company don't benefit from any double taxation treaty as well and can't get tax residency certificate like freezone and mainland company can.
See direct link to what I wrote already in this thread.
United Arab Emirates: Economic Substance Rules
http://www.mondaq.com/x/838350/Compliance/Economic+Substance+Rules 21st August 2019 - UAE Companies – How Your Business May Be Affected If you are operating an onshore or offshore entity in a "no or only nominal tax jurisdiction" (referred to hereinafter as a "noon"), which amongst others...
www.offshorecorptalk.com
If your not resident in UAE with a UAE offshore company then the place of operation is where the effective place of management control is which is the resident country of the director. Same like any other Caribbean IBC. If management in UAE then no issues.