14/09/2026
The UAE has introduced new Pillar Two reporting requirements as part of its implementation of the OECD/G20 global minimum tax framework.
The rules affect qualifying multinational groups with annual global revenues of €750 million or more, subject to the applicable eligibility criteria.
Entities required to submit a Pillar Two Information Return may include UAE-based constituent entities, joint ventures, joint venture subsidiaries and certain stateless entities established under UAE law.
For multinational groups operating in the UAE, understanding the reporting structure, responsibilities and applicable deadlines will be essential.
NBC Global Services can support businesses in understanding their UAE reporting and compliance obligations.
Speak with our team to learn more.