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Managing Tax Risk and Unlocking Value in a Challenging Environment
13/04/2026With UAE Pillar Two (DMTT) effective from 1 January 2025, many groups are realising that a 9% Corporate Tax rate does not automatically translate into a 15% GloBE ETR.
Key questions that are now being asked and are coming into focus:
- Are free zone structures still efficient under DMTT?
- Could low UAE taxation trigger exposure at UAE under DMTT or even at the Group level under IIR or UTPR?
- Are current financial data, systems, and governance frameworks ready for Pillar Two reporting?
Read more to explore the full article and key insights on UAE Pillar Two (DMTT) and its implications for your business.