How OECD Pillar 2 Is Reshaping UAE's Tax Landscape: What Multinational Companies Need to Know

This comprehensive guide explains how the UAE's implementation of OECD Pillar 2 rules affects multinational companies operating in the Emirates. Starting January 2025, large MNEs with revenues over €750 million face a new 15% Domestic Minimum Top-Up Tax (DMTT). The post covers recent regulatory updates, compliance requirements, strategic planning opportunities, and practical implications for European businesses using UAE as their regional hub. Key insights include the UAE achieving OECD transitional qualified status, phased implementation approach, and how companies can optimize their tax positions while meeting global compliance standards.