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.
📅 07th of November 2025 | Friday | 07:00 pm – 08:00 pm Dubai | ZOOM
Topic
“ Part 2: Top-up Tax : Pillar 2: Compliance & Return.”
A detailed session focused on understanding how multinational groups can comply with Pillar 2 requirements, prepare accurate Top-up Tax calculations, and complete the relevant returns under the Global Minimum Tax (GMT) framework.
Session Overview
With the introduction of the 15% Global Minimum Tax under Pillar 2, multinational groups must not only understand how Top-up Tax is computed but also how to meet the compliance and return-filing obligations associated with the GloBE rules. These requirements represent a significant shift in global tax reporting, demanding robust data collection, system alignment, and precise jurisdiction-level calculations.
This session explored the end-to-end compliance journey for Pillar 2, including identifying in-scope groups, preparing the GloBE Information Return (GIR), understanding administrative filings, and managing transitional rules. Participants gained clarity on the compliance expectations for UAE-based businesses, including interaction with the UAE Corporate Tax regime, safe harbours, and filing timelines.
This training is ideal for tax professionals, compliance officers, finance managers, accountants, and corporate leaders responsible for global structures, regulatory reporting, and multinational tax governance.
Key Highlights
✅ Pillar 2 Compliance Framework
Understanding the administrative obligations, filing structure, and reporting requirements introduced under Global Minimum Tax.
✅ GloBE Information Return (GIR)
Detailed walkthrough of GIR components, required disclosures, and how to prepare return-ready data.
✅ Top-up Tax Computation for Filing
Jurisdictional Effective Tax Rate (ETR), GloBE income adjustments, covered taxes, and transitional safe harbours for return preparation.
✅ In-Scope MNE Groups & Reporting Entities
Revenue thresholds, group structures, designated filing entities, and identification of local vs. ultimate filing responsibilities.
✅ Filing Timelines & Documentation Requirements
GIR due dates, supplemental disclosures, record-keeping standards, and interactions with domestic tax returns.
✅ UAE Pillar 2 Implementation
Expected filing procedures, compliance framework, administrative guidance, and how Pillar 2 aligns with UAE Corporate Tax regulations.
✅ Data, Technology & System Readiness
Data mapping, quality checks, system configuration, and internal controls required for accurate and timely filings.
✅ Common Compliance Challenges
Complex calculations, intercompany mismatches, data gaps, multi-jurisdictional coordination, and audit preparedness.
✅ Best Practices for Pillar 2 Return Filing
Recommended steps for documentation, process standardisation, technology enablement, and proactive 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.
