- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
- Further comments
jurisdiction
United Arab Emirates
- Austria
- Belgium
- Bulgaria
- China
- Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
- Italy
- Luxembourg
- Mauritius
- Mexico
- Montenegro
- Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
-
United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
Yes.
2. What is the implementation status of Pillar Two/GloBE rules?
Not yet initiated.
3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
Not yet initiated.
4. When will the Income Inclusion Rule (IIR) come into force?
No information available.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
No information available.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
No information available.
7. Further comments
The FAQs on the corporate tax regime published by the UAE Ministry of Finance confirms that large multinational companies will be subject to the normal CT regime (9% taxation) until the Pillar Two rules are adopted.
