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Ministry of Finance

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Global Anti-Base Erosion Model

:Consultation Objective

This will help inform the UAE Ministry of Finance on aspects such as, domestic implementation issues, such as interactions with the UAE's corporate tax system, ways to minimise compliance costs, while exploring the policy options for potential implementation of the Income Inclusion Rule, Undertaxed Profits Rule and a Domestic Minimum Top-up Tax.



Potential policy design options to respond to the implementation of the GloBE Rules in the UAE, in particular with the design of the UAE Domestic Minium Top-up Tax.


:Consultation topic

The consultation is with respect to the Global Minimum Tax or Global Anti-Base Erosion Model (Pillar Two) Rules approved by theG20 and the Organization for Economic Co-operation and Development  Inclusive Framework on Base Erosion and Profit Shifting and how this should be best implemented in the UAE.

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