The UAE DMTT is here — and your CbCR data quality is the safe harbour
- 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.
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.
https://taxai.agency/insights/dmtt-cbcr-safe-harbour-data-quality