GloBE Country Guide: The UAE

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the United Arab Emirates for accounting periods beginning on or after January 1, 2025. Updated for the Cabinet Decision issued on February 8, 2025.
A Detailed Review of the Implementation of the Global Minimum Tax in Germany

In this article we look at the implementation of the Pillar 2 Global Minimum Tax in Germany, including the implementation of the OECD Administrative Guidance.