What are Pillar Two rules in AD (Additional)?
The UAE is part of an international framework called the OECD BEPS Inclusive Framework, which aims to tackle global tax challenges. The introduction of a Corporate Tax system in the UAE is a step toward adopting the Pillar Two rules of this framework. Until those rules are fully in place, multinationals will be subject to Corporate Tax under the regular UAE Corporate Tax system. More information about the potential implementation of the Pillar Two rules will be provided later.
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