The United Arab Emirates Ministry of Finance has published an English-language version of Cabinet Resolution No. 32 of 2019, which provides for the implementation of Country-by-Country (CbC) reporting requirements. Key points of the Resolution are summarized as follows: The requirement to submit a CbC report primarily applies for ultimate parent entities of MNE groups resident in the UAE that meet an annual consolidated group revenue threshold of AED 3.15 billion in the previous year; A secondary local filing requirement applies for non-parent constituent entities in the UAE if: the ultimate parent entity of the MNE Group is not obligated to...