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The UAE Federal Tax Authority has issued Decision No. 12 of 2026, establishing registration, deregistration and scope-notification deadlines for entities affected by the UAE’s domestic minimum top-up tax.
The decision was issued on 16 July 2026 and applies to fiscal years beginning on or after 1 January 2025. Its central rule requires an entity subject to the UAE top-up tax to register no later than seven months after the end of the first fiscal year in which it falls within scope. A transitional rule gives entities whose fiscal year ended before 30 April 2026 until 30 November 2026 to register.
Qatar’s General Tax Authority (GTA) activated its Global and Domestic Minimum Tax registration service through the Dhareeba tax platform. The initial registration must be completed within three months from the date on which the GTA confirmed that the electronic platform was operational. The registration portal was opened on Auhust 2, 2026 (ie likely registration by November 2, 2026).
On July 28, 2026, Monaco issued a draft law to to implement a QDMTT for fiscal years beginning on or after 31 December 2026.
On July 23, 2026, Canada released a narrowly targeted amendment to its Global Minimum Tax Act (“GMTA”) that would broaden the circumstances in which an intra-group financing or investment arrangement must be neutralised when applying the transitional Country-by-Country Reporting (“CbCR”) safe harbour.
Luxembourg has published draft legislation that would implement the OECD’s January 2026 Side-by-Side package, introduce the permanent Simplified ETR Safe Harbour and extend the Transitional CbCR Safe Harbour.
Bill No. 8795 was deposited in the Luxembourg Chamber of Deputies on July 17. 2026. It would amend the Law of 22 December 2023 on minimum effective taxation, which implemented the EU Pillar Two Directive and introduced Luxembourg’s income inclusion rule, undertaxed profits rule and QDMTT.
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Decision No. 12 of 2026 introduces a seven-month registration period, transitional deadlines and a five-year notification regime for UAE entities within the domestic minimum top-up
Qatar’s General Tax Authority (GTA) activated its Global and Domestic Minimum Tax registration service through the Dhareeba tax platform on 2 August 2026.
On 30 July 2026, the Portuguese Government published Portaria No. 318/2026/1, approving Model 64 – the Pillar Two Top-up Tax Return – and its accompanying
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Monaco for accounting periods beginning on or after December 31, 2026.
Monaco has published draft legislation introducing a Qualified Domestic Minimum Top-up Tax (QDMTT) for multinational enterprise groups. The measure is contained in Bill No. 1129
On July 23, 2026, Canada has released a proposed targeted amendment to its Global Minimum Tax Act that would broaden the circumstances in which an
On July 17, 2026, Bill No. 8795 was deposited in the Luxembourg Chamber of Deputies. This would implement the OECD’s January 2026 Side-by-Side package, introduce
On July 16, 2026 Barbados issued a guidance note: Qualified Domestic Minimum Top-up Tax (QDMTT): Transitional Rule for Fiscal Year 2024 – Transitional Application of
On July 13, 2026, the UK government published draft Finance Bill 2026–27 legislation implementing the OECD’s January 2026 Side-by-Side package.
On July 1, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026. This incorporates elements of the
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