Pillar Two top-up tax registration opens on Emara portal
Recently, the UAE Federal Tax Authority has activated the Pillar Two registration functionality on the Emara Tax portal. Entities that are members of MNE groups meeting the Pillar Two revenue threshold (i.e., consolidated group revenue exceeding EUR 750 million in at least two of the four preceding fiscal years) are required to register and obtain a Pillar Two Top-up Tax Registration Number.