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.
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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…