ضريبة الحد الأدنى الإضافية بنسبة 15% في الإمارات: ما الذي يجب على الشركات متعددة الجنسيات إعداده

The Domestic Minimum Top-up Tax aligns the UAE with the OECD’s Pillar Two rules, so large groups pay an effective rate of at least 15% on UAE profits.

Threshold: €750m consolidated revenue

What it means

Most groups will need data that sits outside standard Corporate Tax workpapers, including covered taxes and GloBE income by jurisdiction. Mapping data sources early is the most common advice.