Ministry of Finance Issues Ministerial Decision on Pillar Two Information Return Requirements (UrduPoint / Pakistan Point News)
The Ministry of Finance has issued Ministerial Decision No. 133 of 2026, outlining the entities mandated to file the Pillar Two Information Return for Cabinet Decision No. 142 of 2024 on Top-Up Tax for multinational enterprises (MNEs).
This decision is in line with the UAE’s implementation of Pillar Two requirements and its commitment to international tax transparency. It clarifies reporting obligations for MNEs operating within the UAE’s Top-Up Tax regime, aligning with OECD/G20 Inclusive Framework’s GloBE Rules.
Key points:
-
Filing entities:
- Each Constituent Entity, excluding investment entities, located in the UAE.
- Each Joint Venture and JV Subsidiary operating in the UAE.
- Each Stateless Constituent Entity, a Reverse Hybrid Entity created under UAE laws.
-
Filing options: The return can be filed directly by the entity or through a Designated Local Entity.
-
Effective date: Applies to Fiscal Years starting on or after January 1, 2025.
Related Stories (Middle East):
- UAE to compete in ACC Men’s Premier Cup 2026 in Malaysia (10 minutes ago)
- UAE leaders congratulate President of Moldova on Independence Day (2 hours ago)
