Practical Implications of Pillar 2 Compliance after the January 2025 OECD Guidance

In January 2025, the OECD provided some much-needed guidance on the operation of the Pillar 2 GloBE rules. This Orbitax article provides an analysis of the impact of the guidance on Pillar 2 compliance.
UAE Issues a Cabinet Decision on the Pillar Two Domestic Minimum Tax

In this article we look at the implementation of the Pillar 2 Domestic Minimum Tax in the United Arab Emirates, based on Cabinet Decision 142 of 2024 issued on February 8, 2025