The UAE Ministry of Finance has published Federal Decree-Law No. 60 of 2023, which amends certain provisions of Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law). As previously reported, the amendments are made in preparation for the introduction of the Pillar 2 global minimum tax. This includes the addition of two new definitions to the Corporate Tax Law:

• Top-up Tax: The top-up tax …