FTA Issues Pillar Two Compliance Timelines

This publication provides guidance on the Federal Tax Authority’s compliance timelines and reporting obligations relating to the UAE’s implementation of the OECD Pillar Two framework. It outlines key deadlines, filing requirements, and administrative expectations for multinational enterprise groups that fall within the scope of the Global Minimum Tax regime.

The guide helps businesses understand their compliance responsibilities, prepare for new reporting obligations, and establish governance processes that support timely and accurate submissions. It serves as a valuable resource for tax leaders, finance teams, and multinational groups navigating the UAE’s evolving international tax landscape.

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