UAEs New Corporate Tax Law and Pillar Two

On 9 December 2022, the UAE issued the Federal Decree-Law No. (47) of 2022 on the taxation of corporations and businesses (the ‘CT Law’).  The new corporate tax is to apply to tax periods beginning after June 1, 2023. 

In this article we look at the new UAE CT Law from a Pillar Two perspective. 

CT Rates

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