Policy & Legal Updates
UAE Issues VAT Fixed Establishment Guidance and Pillar Two Registration Deadlines
DLA Piper reported on new Federal Tax Authority guidance regarding VAT fixed establishment risks for non-resident companies with personnel at client premises. The briefing also highlighted a November 30, 2026 registration deadline for the Pillar Two Qualified Domestic Minimum Top-up Tax for qualifying multinational entities. Pillar Two rules require applicable multinational groups to satisfy a 15% minimum effective tax rate.
