The UAE Ministry of Finance has announced the issuance of Ministerial Decision No. 133 of 2026 on the Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises. The "Pillar Two Information Return" requirement is the UAE's implementation of the GloBE Information Return (GIR) requirement. The UAE's Pillar Two rules and the decision on information returns apply to fiscal years st…