Ministerial Decision No. 96 of 2026: OECD commentary and guidance adopted for Top-up Tax
Adopts the OECD's 2026 consolidated GloBE commentary, the Central Record administrative guidance and the GloBE information return for the UAE Domestic Minimum Top-up Tax, replacing Ministerial Decision No. 88 of 2025. Applies to fiscal years from 1 January 2025.