BEPS Pillar II in the UAE: Scope, Impact, and Key Actions || What Businesses Must Know || HLB HAMT

Is your group prepared for the UAE’s Pillar Two (Global Minimum Tax) rules now effective from 2025? In this podcast episode, we break down the OECD Pillar Two framework and the UAE’s implementation, focusing on what multinational groups need to know, assess, and act on right now. The discussion cuts through the complexity to explain why Pillar Two was introduced, who it applies to, and how it will impact UAE entities. Key topics covered: • Why Pillar Two was introduced and the global push for a 15% minimum tax • Which UAE entities and multinational groups fall within scope • The EUR 750 million revenue threshold and how consolidation works • Impact on free zone entities and groups with overseas subsidiaries or branches • UAE’s Qualified Domestic Minimum Top-Up Tax (QDMTT) and how it differs from IIR and UTPR • How top-up tax is calculated and why it’s very different from Corporate Tax • Safe harbours, de minimis exclusions, and substance-based income exclusions • Compliance timelines, data requirements, and why early assessment is critical If you’re a CFO, tax leader, finance professional, or part of a multinational group with UAE operations, this episode will help you understand why Pillar Two is not “just another tax” and why preparation cannot be left to the last minute. Subscribe for more discussions on UAE Tax, Corporate Tax, Global Minimum Tax, Accounting, and Regulatory Updates. #PillarTwo #GlobalMinimumTax #UAECorporateTax #QDMTT #OECD #MultinationalGroups #UAETax #FreeZoneTax #TaxCompliance #HLBHAMT HLB HAMT Corporate Office Address: Level 18, City Tower-2, Sheikh Zayed Road Dubai, United Arab Emirates Tel: +971 4 327 7775 E-mail: [email protected] --------------------------------------------------------------------------------------------------------------- WHO WE ARE: Ranked 5th in UAE, HLB HAMT is an independent member firm of HLB International, the global advisory and accounting network. As a member of a leading global organization that has over 51k+ people in 1100+ offices in 150+ countries, HLB HAMT team is of highly skilled professionals leverages cutting-edge technology to deliver real-time, data-driven insights across auditing, accounting, tax, IT services, and consulting. Whether you are a startup or an established enterprise, we are committed to providing seamless, strategic support that drives your business forward—wherever you operate. Experience the HLB HAMT advantage—where Expertise meets Innovation. --------------------------------------------------------------------------------------------------------------- Follow Us on Facebook:   / hlbhamtuae   Follow Us on LinkedIn:   / hlb-hamt   Follow Us on Twitter:   / hlb_hamt   Follow Us on Instagram:   / hlbhamt   Review Us on Google: https://g.page/r/CWaJ9sQhMg5-EB0/review