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Imposition of Top-up Tax on Multinational Enterprises

Resource No: RS019/2026
United Arab Emirates
Resource Information
Country United Arab Emirates Group Corporate Tax
Category Ministry of Finance Sub-Category Cabinet Decision No. 142 of 2024
Written By by WITSYNC Tax Team Designation Compliance
Effective Date 2025-01-01
Short Brief
The Top-up Tax shall be imposed on Multinational E... The Top-up Tax shall be imposed on Multinational Enterprises in accordance with the cases, provisions, conditions, rules, controls, and procedures set out in the annexure.
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References
The Ministry of Finance Link to Cabinet Decision No. 142 of 2024 Open Link
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