6
Articles
2
Chapters
FTA
Issuing authority
AI
Cited answers from article text
UAE Domestic Minimum Top-up Tax (Pillar Two) is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Domestic Minimum Top-up Tax (Pillar Two) and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.
6 articles in 2 chapters, each with a plain-English summary by Arakan. The full text of every article is in the Laws Browser.
CD 142/2024 Art 1.1Scope: EUR 750m Threshold
The Domestic Minimum Top-up Tax applies to UAE Constituent Entities of MNE Groups with EUR 750 million consolidated revenue in at least two of the four preceding years.
CD 142/2024 Art 3-5Pillar Two Computation Records
Groups must compute Pillar Two income, adjusted covered taxes, effective tax rate against the 15% minimum rate, and Top-up Tax, keeping records including excess negative tax expense balances.
CD 142/2024 Art 5.5, 8.2De Minimis and Safe Harbour Elections
Filing Constituent Entities may elect for the Top-up Tax to be zero if average revenue is below EUR 10 million and loss or income is under EUR 1 million.
CD 142/2024 Art 8.1Top-up Tax Return and Payment
UAE entities must file a Top-up Tax Return with the FTA within specified months after the Reporting Fiscal Year, with tax payable on the due date.
CD 142/2024 Art 13Registration
Entities subject to Top-up Tax and Designated Filing Entities must register with the FTA within its prescribed timeline; the FTA may also register entities on its own initiative.
CD 142/2024 Art 3-8-retRecord Retention — Pillar Two computation, election and return support
Pillar Two computation, election and return support records must be retained, generally for at least five years under the Tax Procedures Law, from the return filing date.
UAE Domestic Minimum Top-up Tax (Pillar Two)'s 11 indexed articles break down by obligation type as follows.
Tax — 10 articles
General — 1 article
UAE Domestic Minimum Top-up Tax (Pillar Two) spans the following regulatory topics, as tagged by Lexara.
fta
corporate tax
pillar two
dmtt
mne
tax
Instead of reading through UAE Domestic Minimum Top-up Tax (Pillar Two) article by article, Lexara's AI Explorer lets you ask a question in plain English and get a cited answer — with the specific article referenced.
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Cross-reference UAE Domestic Minimum Top-up Tax (Pillar Two) against other Federal Tax Authority rulebooks in a single query
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What is UAE Domestic Minimum Top-up Tax (Pillar Two)?
UAE Domestic Minimum Top-up Tax (Pillar Two) is issued by the Federal Tax Authority. It has 6 articles across 2 chapters.
What does UAE Domestic Minimum Top-up Tax (Pillar Two) cover?
It is organised into: Top-up Tax on Multinational Enterprises (DMTT); Top-up Tax.
Who issues UAE Domestic Minimum Top-up Tax (Pillar Two)?
The Federal Tax Authority. Always check the authority's official publication for the binding text.
Can I search UAE Domestic Minimum Top-up Tax (Pillar Two) and ask questions about it?
Yes. Lexara searches the full text of all 6 articles and answers plain-English questions with a citation to the exact article.
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