The UAE DMTT is here — and your CbCR data quality is the safe harbour
Updated
For in-scope groups (€750M+), the Transitional CbCR Safe Harbour can deem a jurisdiction’s top-up tax to zero using CbCR data instead of a full GloBE computation — but only if your CbCR is “qualified”. Without qualified data, that jurisdiction falls back to the GloBE computation unless another safe harbour or election applies.
Takeaway — Treat CbCR as a computation input now, not a filing afterthought.
A general briefing on the law as it stood on 28 September 2026. It is not advice on your facts: the position for a given entity depends on its figures, which is what the engine computes.