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FTA Approved UAE Tax Practice

Pillar Two Services in UAE for MNE Groups

End to End UAE DMTT Delivery

The UAE Domestic Minimum Top-up Tax applies for Fiscal Years beginning on or after 1 January 2025, introducing Pillar Two obligations for relevant entities of large multinational enterprise (MNE) groups. Our Pillar Two tax services in UAE cover scope assessment, entity perimeter mapping, and effective tax rate analysis for the UAE jurisdiction.

As Federal Tax Authority (FTA) approved tax agents and an independent member of Prime Global International, our UAE DMTT services extend across registration, GloBE data readiness, Substance-Based Income Exclusion analysis, safe-harbour review, and Information Return preparation. Asad Abbas & Co. coordinates the UAE workstream with group tax teams across UAE and KSA jurisdictions.

Our Focused DMTT Offerings

Pillar Two Compliance Services

We assess whether the MNE Group and its UAE Constituent Entities fall within the UAE Pillar Two framework, testing the EUR 750 million consolidated revenue threshold across the four preceding Fiscal Years and mapping the Ultimate Parent Entity and Constituent Entity perimeter.

UAE DMTT compliance services cover registration with the FTA, scope confirmation, deregistration, and in-scope or out-of-scope notifications aligned to the transitional timelines applicable to the relevant Fiscal Year and entity type.

Our Pillar Two tax services cover consolidated and standalone financial data, current and deferred tax records, fixed asset registers, payroll data, Country-by-Country Reporting inputs, ownership records, and intercompany information required for the GloBE calculation.

We calculate Pillar Two Income or Loss, Adjusted Covered Taxes, the jurisdictional effective tax rate, Substance-Based Income Exclusion, and any resulting Top-up Tax where safe-harbour relief does not apply for the UAE.

Our Pillar Two advisory services in UAE cover Qualifying Free Zone Person interaction, Transfer Pricing coordination, restructuring impact, de minimis exclusion assessment, and safe-harbour eligibility across the Transitional CbCR framework.

The Pillar Two Information Return is separate from the UAE Corporate Tax Return. We prepare the UAE Top-up Tax Return, supporting schedules, financial reconciliations, and filing and payment assistance for the Reporting Fiscal Year.
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What Sets Our Tax Practice Apart

Why Engage Our DMTT Team

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Integrated DMTT Team

Our Pillar Two consulting services in UAE consider Corporate Tax, Qualifying Free Zone Person treatment, Transfer Pricing, and DMTT together. CPAs, CGMAs, CMAs, and MBAs deliver the engagement under a partner reviewer with continuity from scope to Information Return.

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Regulator Recognised

As FTA approved tax agents, RERA (Real Estate Regulatory Authority) Registered Auditors, ADREC (Abu Dhabi Real Estate Centre) Registered Auditors, and Freezone Listed Auditors across 17+ UAE free zones, we operate as a Pillar Two tax consultant in UAE for MNE Groups.

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Global Reporting Alignment

As an independent member of Prime Global International and ISO 9001-2015 certified, Asad Abbas & Co. aligns UAE Pillar Two advisory services with OECD GloBE principles applied by group tax teams and overseas advisers.

Stay Current on UAE DMTT Guidance

Pillar Two consulting updates and FTA circulars from our tax practice.


    FAQs

    Frequently Asked Questions

    Yes, we do. As a leading provider of Pillar Two tax services in UAE, we support MNE groups across the DMTT compliance cycle. Every engagement opens with a group scope assessment against the EUR 750 million consolidated revenue threshold and UAE Constituent Entity mapping. From there we move into DMTT registration with the FTA, GloBE data readiness, and jurisdictional effective tax rate calculation. Substance-Based Income Exclusion review sits within the same workstream. Our Pillar Two consulting services cover Information Return preparation, Top-up Tax Return filing, and coordination with group tax teams. Every Pillar Two tax services engagement is partner reviewed.

    Yes, we do. Our UAE DMTT services and UAE DMTT compliance services cover the full Pillar Two lifecycle for MNE groups with UAE Constituent Entities. Work starts with scope confirmation and DMTT registration with the FTA. From there we handle GloBE Income and Adjusted Covered Taxes calculation, jurisdictional effective tax rate review, and Substance-Based Income Exclusion analysis. Safe-harbour assessment under the Transitional CbCR framework runs alongside. We prepare the Information Return, file the Top-up Tax Return, and monitor the position annually. Each stage is coordinated with group tax teams and overseas advisers.

    Yes, we can. Asad Abbas & Co. acts as a Pillar Two tax consultant in UAE and as Pillar Two tax consultants in UAE for MNE groups within the DMTT scope. Our Pillar Two tax consultant coordination runs across group tax, group reporting, and overseas advisers, with an engagement partner reviewing every file. The scope covers Constituent Entities, Joint Ventures, Permanent Establishments, and Excluded Entity treatment. On the technical side, we handle GloBE calculations, Substance-Based Income Exclusion analysis, and safe-harbour assessment. We also prepare the Information Return and file the Top-up Tax Return for the Reporting Fiscal Year.

    Yes, they are. Our Pillar Two tax consultants are Federal Tax Authority approved tax agents. The engagement team includes CPAs, CGMAs, CMAs, and MBAs with UAE Corporate Tax, Free Zone, and Transfer Pricing experience alongside GloBE technical expertise. Our Pillar Two tax consultants handle DMTT registration and jurisdictional effective tax rate calculation. We also deliver Substance-Based Income Exclusion analysis, safe-harbour assessment, Pillar Two Information Return preparation, and UAE Top-up Tax Return filing. Every file covers MNE groups with UAE Constituent Entities within the applicable revenue scope. Reach out to our tax practice to discuss the engagement fit.

    Yes, we do. Acting as a DMTT consultant, our DMTT consultant in UAE team supports in-scope UAE entities across the DMTT compliance cycle. We handle scope confirmation against the EUR 750 million consolidated revenue threshold and DMTT registration with the FTA. Beyond registration, we manage review of registration information, deregistration, and in-scope or out-of-scope notifications for the relevant Fiscal Year. The wider engagement covers GloBE data readiness, Pillar Two Income and Adjusted Covered Taxes calculation, jurisdictional effective tax rate analysis, and Top-up Tax Return preparation for UAE Constituent Entities.

    Yes, they do. Our DMTT consultant and DMTT consultant in UAE support include annual in-scope and out-of-scope monitoring. We review group structure changes, track legislation updates, and reassess the UAE Pillar Two position across successive Fiscal Years. Changes in consolidated Revenue, entity classifications, Free Zone treatment, and Transfer Pricing outcomes can affect the UAE effective tax rate and DMTT position. We keep the compliance calendar aligned with current FTA and OECD guidance for each Reporting Fiscal Year.

    Our Pillar Two compliance services and Pillar Two compliance services in UAE cover the full annual compliance calendar. The starting point is applicability assessment and DMTT registration. From there we move into GloBE data readiness, Pillar Two Income and Adjusted Covered Taxes calculation, and jurisdictional effective tax rate analysis. Substance-Based Income Exclusion review and safe-harbour eligibility sit within the same workstream. We also prepare the Pillar Two Information Return and file the UAE Top-up Tax Return. Where the de minimis exclusion or a safe-harbour results in no Top-up Tax, we reassess the position annually.

    Yes, they are. Pillar 2 compliance services in UAE and Pillar Two compliance services in UAE describe the same offering. The two spellings are used interchangeably by the OECD, the FTA, and the MoF (Ministry of Finance). Both cover UAE DMTT registration, GloBE calculations, Substance-Based Income Exclusion analysis, and safe-harbour assessment. We also prepare the Pillar Two Information Return and file the Top-up Tax Return. The scope applies to UAE Constituent Entities of in-scope MNE groups within the applicable EUR 750 million consolidated revenue threshold for the relevant Fiscal Year.

    Yes, we do. Our Pillar 2 compliance services and Pillar 2 compliance services in UAE cover UAE DMTT registration, GloBE calculations, and Pillar Two Income and Adjusted Covered Taxes analysis. From there we move into jurisdictional effective tax rate calculation, Substance-Based Income Exclusion review, and safe-harbour assessment. We prepare the Pillar Two Information Return and file the Top-up Tax Return. The UAE workstream is coordinated with group tax, group reporting, and overseas advisers, so UAE outputs stay consistent with the consolidated group Pillar Two calculations for the Reporting Fiscal Year.

    Yes, we do. Our Pillar Two advisory services review Qualifying Free Zone Person status, 0% Corporate Tax outcomes, Transfer Pricing coordination, and DMTT interaction for UAE Free Zone entities within an in-scope MNE group. Arm's length pricing is assessed alongside. A 0% Corporate Tax outcome does not automatically remove a QFZP from Pillar Two. We assess the UAE effective tax rate, Substance-Based Income Exclusion, and safe-harbour eligibility on the facts rather than assuming the position from the ordinary UAE Corporate Tax treatment.

    Yes, we do. Our Pillar Two consulting and Pillar Two consulting services in UAE coordinate the UAE workstream with group tax, group finance, group reporting, and overseas advisers. The joint work covers scope, entity classification, data collection, and GloBE calculations. We also handle safe-harbour assessment and Pillar Two Information Return preparation. Before submission, UAE data is reconciled against group accounting policies, Country-by-Country Reporting positions, and Transfer Pricing outcomes. This reduces mismatches between UAE Constituent Entity data and the consolidated group Pillar Two calculations for the Reporting Fiscal Year.

    Yes, we do. Our Pillar Two consulting in UAE and Pillar Two consulting services address restructuring impact, acquisitions, disposals, and entity classification changes. Ultimate Parent Entity or Constituent Entity perimeter shifts affecting the UAE DMTT position are reviewed alongside. We assess the effect on Pillar Two Income, Adjusted Covered Taxes, and jurisdictional effective tax rate. Substance-Based Income Exclusion and safe-harbour eligibility are reviewed for the affected Fiscal Year. The analysis is coordinated with UAE Corporate Tax, Free Zone, and Transfer Pricing workstreams for consistent group reporting.

    Yes, it is. Pillar Two consulting in UAE covers the Transitional CbCR Safe Harbour, de minimis exclusion, and routine profits tests. Effective tax rate tests and Substance-Based Income Exclusion review are handled within the same workstream. All safe-harbour work applies to UAE entities within an in-scope MNE group. Safe-harbour eligibility should not be assumed simply because the UAE entity pays 0% or 9% Corporate Tax or has limited operations. Every position is reviewed against current OECD Pillar Two guidance and the FTA rules applicable to the relevant Fiscal Year and Constituent Entity profile.

    Yes, they do. Our Pillar Two tax consultants in UAE and Pillar 2 compliance services align UAE outputs with OECD GloBE principles and the Transitional CbCR Safe Harbour framework. Current FTA guidance for Pillar Two registration, calculation, and reporting is applied throughout. Our Pillar Two tax consultant support extends across UAE Constituent Entities, Joint Ventures, JV Subsidiaries, Excluded Entities, Investment Entities, and Permanent Establishments. We coordinate with group tax teams so the UAE Pillar Two Information Return and Top-up Tax Return stay consistent with consolidated group reporting.

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