UAE Pillar Two – MD 133 of 2026
On 3 August 2026, the UAE Ministry of Finance published Ministerial Decision No. 133 of 2026, which identifies the entities required to file a Pillar Two Information Return (“GIR”) with the Federal Tax Authority (“FTA”) under Cabinet Decision No. 142 of 2024 on the Top-Up Tax on Multinational Enterprises. The Decision also confirms the circumstances […]
























