The 2 UAE laws, decisions and regulations on pillar two / top-up tax in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.
Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises
Introduces the UAE domestic minimum top-up tax under the OECD Pillar Two framework for constituent entities of multinational groups with consolidated revenue of EUR 750 million or more in at least two of the previous four fiscal years, applying to fiscal years beginning on or after 1 January 2025.
Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Adds the definitions of Top-up Tax and Multinational Enterprise to the Corporate Tax Law, authorises the Cabinet to impose a top-up tax on multinational enterprises aimed at a 15% effective rate, and rewrites Article 65 on sharing tax revenue between federal and local governments.
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