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Taxation · Pillar Two · GloBE interpretation

Pillar Two Commentary and Agreed Administrative Guidance

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.

Material typeLegislation
Legal branchTaxation
Legal systemPillar Two · GloBE interpretation
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

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  • Decision 88/2025 is repealed.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.

05

Official primary source

Ministerial Decision No. 96 of 2026

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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