{
  "id": 12626738,
  "title": "UAE Federal Tax Authority issues guide on Multinational Enterprise Top-Up Tax",
  "url": "https://urgent.news/2026/10/07/uae-federal-tax-authority-issues-guide-on-multinational-enterprise",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-10-07T11:57:55.000Z",
  "source": {
    "name": "Gulf News",
    "slug": "gulf-news",
    "url": "https://gulfnews.com/business/uae-federal-tax-authority-issues-guide-on-multinational-enterprise-top-up-tax-1.500701799"
  },
  "original_language": "en",
  "account": "The Federal Tax Authority (FTA) in the United Arab Emirates has published a comprehensive guide to assist Multinational Enterprise (MNE) Groups in understanding and complying with the Top-up Tax legislation. This guide, titled \"Top-up Tax Guide on Scope and Registration,\" provides detailed explanations and examples to clarify the application of the Top-up Tax, which is a key component of the OECD/G20 Two-Pillar Solution.\n\nThe guide outlines the conditions under which an MNE Group is considered in scope for the Qualified Domestic Minimum Top-up Tax (QDMTT) legislation. It explains which entities are subject to the Top-up Tax, such as entities with annual revenue of EUR 750 million or more, and those that are not. The guide also details the registration process and the timelines for entities that fall under the legislation.\n\nIt offers practical insights into various types of entities, including Permanent Establishments, Joint Ventures, Flow-through Entities, and Hybrid Entities, and how they are treated under the legislation. The guide also addresses the location of entities and permanent establishments, the registration requirements, and the filing of the Pillar Two Information Return.\n\nThe UAE's implementation of the Top-up Tax is part of its commitment to the OECD/G20 initiative to combat tax avoidance strategies, particularly those arising from the digitalisation of the economy. The United Arab Emirates adopted legislation for the QDMTT for Fiscal Years beginning on or after 1 January 2025, ensuring the country retains its primary taxing right over profits derived by entities located in the UAE.\n\nThe launch of this guide by the FTA underscores the authority's dedication to providing clear and practical guidance for businesses navigating the UAE's evolving tax framework. This initiative aligns with the UAE's vision of maintaining a competitive, transparent, and sustainable economic environment, as envisioned by its wise leadership. The guide is available on the FTA's official website to ensure businesses have easy access to the information they need to comply with the new tax rules.",
  "summary": "The Federal Tax Authority (FTA) has issued a new Top-up Tax Guide on Scope and Registration, providing detailed guidance to support Multinational Enterprise (MNE) Groups in understanding the application of the Top-up Tax on Multinational Enterprises in the UAE and their registration obligations under the relevant legislation. The Guide provides guidance on determining whether an MNE Group falls…",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}