OECD Pillar Two in the UAE: Key Features and Insights

This publication examines the UAE’s adoption of the OECD Pillar Two Global Minimum Tax framework and its implications for multinational enterprise groups operating in the region. It explains the core principles of the regime, including the 15% minimum effective tax rate, scope thresholds, and the interaction between UAE Corporate Tax and international tax rules.

The paper also highlights practical considerations for businesses, including data collection, compliance readiness, tax governance, and strategic planning. It serves as a useful reference for organisations seeking to understand the impact of global tax reform and prepare for evolving cross-border reporting requirements.

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