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FTA Decision No. 12 of 2026

FTA Decision No. 12 of 2026 on The requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

Text as published by the Federal Tax Authority

Type

FTA Decisions

Issued

16 July 2026

In effect

Fiscal Years starting on or after 1 January 2025

Topics

Top-up Tax (Pillar Two)

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