Participants will gain a comprehensive understanding of UAE Tax and Compliance, focusing on Top-up Tax under Pillar 2 and its practical computation for businesses. This was covered in our weekly webinar held every Friday.
📅 31st of October 2025 | Friday | 07:00 pm – 08:00 pm Dubai | ZOOM
Topic
“Top-up Tax: Pillar 2 – Understanding & Computation”
A focused session on understanding the mechanics of Global Minimum Tax (GMT), how Top-up Tax is computed under Pillar 2, and its implications for UAE-based multinational groups.
Session Overview
Pillar 2 represents a major shift in global tax compliance, introducing a 15% global minimum tax for large multinational groups. Businesses operating in multiple jurisdictions must understand how to determine their Effective Tax Rate (ETR), identify Top-up Tax exposures, and comply with reporting requirements.
This session explained the key concepts of Pillar 2, including Scope, ETR computation, GloBE Income adjustments, Covered Taxes, and the calculation of Top-up Tax. Participants also learned how the UAE is implementing Pillar 2 and what multinational groups must prepare for in terms of data collection, system readiness, and transitional rules.
It is ideal for tax professionals, finance managers, accountants, and corporate leaders dealing with global structures, cross-border operations, or large multinational reporting.
Key Highlights
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Overview of Pillar 2 Regulations: Global Minimum Tax principles, scope, and UAE adoption.
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Effective Tax Rate (ETR) Computation: GloBE income, covered taxes, and adjustments.
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Top-up Tax Calculation: Understanding jurisdictional blending, substance-based income exclusion, and minimum tax computations.
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In-Scope MNE Groups: Thresholds, group structures, and relevant reporting entities.
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Compliance Requirements: GloBE Information Return (GIR), timelines, and transitional safe harbours.
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UAE Implementation: Expected rules, compliance framework, and interaction with the Corporate Tax regime.
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Common Challenges: Data collection, system preparation, and audit considerations.
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Best Practices: Steps to ensure accurate Top-up Tax computation and global compliance readiness.
About the Trainer
CA Satya B Damaraju CFA, FCA, and FTA Tax Agent, is a seasoned finance and tax professional with over 15 years of experience in corporate finance, audit, and IFRS advisory. As CEO of DSB Chartered Accountants, he specializes in UAE corporate tax, VAT, and financial reporting compliance.
