GTL Summary:

Article 16 establishes the interpretative foundation of the Decision. it mandates that the provisions must be interpreted and applied consistently with the OECD Commentary and the Agreed Administrative Guidance as adopted by the UAE Minister of Finance. This ensures that the UAE's Top-up Tax regime remains strictly aligned with international standards and the evolving interpretations of the OECD/G20 Inclusive Framework on BEPS.

Document Type: CD - Cabinet Decision
Law: DMTT (FDL No 60 of 2023)
Decision Number: cabinet-decision-142-article-16
Year: 2024
Country: 🇦🇪 UAE
Official Name: Article 16 - Commentary and Guidance
Last updated at: 2026-03-23 15:38:06 UTC

Article 16 - Commentary and Guidance

This Decision shall be interpreted and applied consistently with the Commentary and Agreed Administrative Guidance as adopted by the Minister.

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