Ministry of Finance Announces Full Adoption of OECD GloBE Rules Guidelines

The Ministry of Finance (MoF) has issued a new Ministerial Decision that fully aligns the UAE’s tax framework with the OECD’s Global Anti-Base Erosion (GloBE) Rules under Pillar Two. This Decision incorporates the complete set of OECD guidelines on the implementation of these rules and follows the earlier enactment of Cabinet Decision No. 142 of 2024 , which introduced a top-up tax on multinational enterprises. This regulatory development marks a significant milestone in the UAE’s ongoing commitment to international tax standards, advancing global tax reform, enhancing transparency, and addressing base erosion and profit shifting (BEPS) on a global scale. 

The announcement was made through Ministerial Decision No. 88 of 2025 , published on the Ministry of Finance’s website on 16 April 2025.