The UAE Federal Tax Authority has published Frequently Asked Questions on its Domestic Minimum Top-up Tax webpage. As previously reported, Cabinet Decision No. 142 of 2024 introduced a qualified domestic minimum top-up tax (QDMTT), referred to as the UAE DMTT, which applies from 1 January 2025. --- Frequently Asked Questions The Ministry of Finance has prepared the following Frequently Asked Questions (FAQs) in order to provide further clarity on the UAE’s DMTT: 1. Has the legislation been reviewed by the OECD and given qualified status? In order to achieve ‘Qualified’ status for the UAE DMTT rules, the rules will undergo...