UAE Pillar Two Top-Up Tax: FTA Sets Registration and Deregistration Timelines Under Decision No. 12 of 2026
The UAE’s move to implement the OECD’s Pillar Two framework has taken a significant procedural step forward. On 16 July 2026, the Federal Tax Authority (FTA) issued Decision No. 12 of 2026, laying out the specific timelines and mechanics for registering and deregistering entities for Domestic Minimum Top-Up Tax (DMTT) purposes under Cabinet Decision No. […]
























