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UAE Pillar Two: Reminder of the upcoming registration and filing deadlines | ATOZ Tax Advisers Luxembourg
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UAE Pillar Two: Reminder of the upcoming registration and filing deadlines | ATOZ Tax Advisers Luxembourg
UAE Pillar Two: Reminder of the upcoming registration and filing deadlines The United Arab Emirates have implemented the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules through Cabinet Decision No. 142 of 2024. The rules apply to in-scope multinational enterprise groups for fiscal years beginning on or after 1 January 2025 and are intended to ensure a minimum effective tax rate of 15% in each jurisdiction they operate in. FTA Decisio…
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