UAE details 15% minimum top-up tax rules ahead of November 30 deadline

The Federal Tax Authority has detailed the registration and filing requirements for multinational groups that fall under the UAE's 15 per cent minimum top-up tax. A key deadline for compliance is November 30. The rules apply only to multinational groups that are within scope of the minimum top-up tax. For people living in the UAE, this means the new requirements do not apply to individual residents; they concern qualifying multinational groups instead.