01
Document overview
The decision incorporates current OECD GloBE materials into the UAE regime, including the 2026 Consolidated Commentary, the central record of administrative guidance and the GIR.
- Updates the applicable OECD Commentary.
- Recognises agreed administrative guidance.
- Decision 88/2025 is repealed.
02
Scope and exclusions
Applies to
Applies for Decision 142/2024 purposes to fiscal years beginning on or after 1 January 2025.
Limitations and exclusions
Does not replace Decision 142/2024 or license reproduction of OECD materials; it repeals Ministerial Decision 88/2025.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 22 June 2026 — issued and effective.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decision No. 96 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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