The United Arab Emirates reportedly published Federal Decree-Law No. 60 of 2023 in the Official Gazette on 24 November 2023, which amends certain provisions of Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law). The amendments are made in preparation for the introduction of the Pillar 2 global minimum tax, including the addition of definitions of top-up tax and multinational enterprise. The amendments do not contain any specific rules for the actual implementation of the global minimum…