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#ОАЭ на один шаг ближе к #Pillar2

Некоторые фирмы (кто оформил себе подписку на Official Gazette шутка) сообщают, что сегодня ОАЭ опубликовали поправки (Федеральный закон No.60 от 2023 года - далее “Закон”) к Закону о корпоративном налоге. Федеральный закон No.60 пока доступен только на арабском языке.

Aurifer предоставил свой перевод на английский всех четырех статей. Из основного: введение определения ’Top-up Tax’ и “многонационального предприятия”; глобальный минимальный налог будет введен в действие в ОАЭ посредством отдельного решения Кабинета министров; доходы будут распределяться между федеральным правительством и местными органами власти в соответствии с положениями действующего ЗКН. Ожидается, что имплементация запланирована на 2025 год; общественные консультации - на первую половину 2024 года.

UPD: Официальная версия на английском

International Tax News
#ОАЭ на один шаг ближе к #Pillar2

Некоторые фирмы (кто оформил себе подписку на Official Gazette шутка) сообщают, что сегодня ОАЭ опубликовали поправки (Федеральный закон No.60 от 2023 года - далее “Закон”) к Закону о корпоративном налоге. Федеральный закон No.60 пока доступен только на арабском языке.

Aurifer предоставил свой перевод на английский всех четырех статей. Из основного: введение определения ’Top-up Tax’ и “многонационального предприятия”; глобальный минимальный налог будет введен в действие в ОАЭ посредством отдельного решения Кабинета министров; доходы будут распределяться между федеральным правительством и местными органами власти в соответствии с положениями действующего ЗКН. Ожидается, что имплементация запланирована на 2025 год; общественные консультации - на первую половину 2024 года.

UPD: Официальная версия на английском
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#ОАЭ на один шаг ближе к #Pillar2

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