GloBE Country Guide: The UAE

Summary

Status	Enacted Law
Law	Cabinet Decision 142 of 2024 issued on February 8, 2025 Federal Decree Law No. 60 of 2023 issued on November 24, 2023,
Effective Date	Financial years beginning on or after January 1, 2025
IIR	No
UTPR	No
QDMTT	Yes (2025)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour and the Simplified calculations for Non-Material Constituent Entities Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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