UAE sets new tax reporting rules for multinational companies
Dubai: The UAE Ministry of Finance has issued new rules setting out which entities within multinational groups must file information with the Federal Tax Authority under the country's Pillar Two corporate tax framework. Ministerial Decision No. 133 of 2026 specifies the entities required to file a Pillar Two Information Return under Cabinet Decision No. 142 of 2024, which introduced a Top-up Tax…
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