Ministerial Decision No. 133 of 2026: who files the Pillar Two information return
Every UAE Constituent Entity (other than Investment Entities), Joint Venture and JV Subsidiary must file the GloBE information return with the FTA, unless the Ultimate Parent or Designated Filing Entity files it in a jurisdiction with a qualifying exchange agreement; the FTA must then be notified. Applies to fiscal years from 1 January 2025.