The UAE Ministry of Finance has published a copy of Cabinet Decision No. 142 of 2024. As previously reported, the decision provides for the Introduction of a Pillar 2 qualified domestic minimum top-up tax (QDMTT), referred to as the UAE DMTT, which applies from 1 January 2025. The cases, provisions, conditions, rules, controls, and procedures for the imposition of the DMTT are set out in an annexure to the decision.