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    • Transfer of financial allocations between chapters and programs
    • Request to impose/modify fees for federal agencies services
    • Request to open and close bank accounts for federal entities
    • Create or Remove new hires requests
    • Exemption request from all or some of the debts and dues outstanding and payable to the State’s Treasury
    • Tax classification requests for VAT and corporate tax ATTR

    Government Services

    • Processing requests from federal entities regarding real estate properties of the federal government
    • Tableau (Smart Reporting System) / Data Lake User management
    • Applying for Report preparation and Amendment request
    • Submitting inquiries for federal entities' accounting
    • Contracting with the World Bank for advisory services
  • Public Finance

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    • Accrual Accounting Program
    • Segregation of Duties

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    • Federal Budget 2025
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    • Federal Budget Archive
    • Government Financial Statistics

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    • Corporate Tax
    • Top-up Tax

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    • Digital Procurement Platform
    • DPP Catalogue
    • Guide to Digital Procurement Procedures for the Federal Government
    • Current Business Opportunities
    • SMEs

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    • Regional and International Partnerships and Agreements
    • Protection and Promotion of Investments
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    • Economic Substance Regulations (ESR)
    • Country by Country Reporting (CbCR)
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    • Our Participation in BRICS
    • UAE in Global Competitiveness Reports

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    • T-Bonds
    • T-Sukuk
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Home Public Finance International Relations Country-by-Country Reporting

Country-by-Country Reporting

Disclaimer: The information provided by the AI enquiries platform is for general guidance and informational purposes only. It should not be considered as final or definitive advice. The company is advised to seek further consultations and professional input before making any final decisions.
Implementing the UAE Reporting Framework
Country-by-Country (CbC) Reporting is part of Action 13 of the Base Erosion and Profit Shifting (BEPS) initiative, led by the Organisation for Economic Co-operation and Development (OECD) and the Group of Twenty (G20) nations. The CbCR framework requires large multinational enterprises (MNEs) to submit an annual report that provides a detailed breakdown of the group’s global activities, including:
  • Revenue
  • Profit before income tax
  • Income tax accrued
  • Indicators of economic activity (e.g., number of employees, tangible assets)
This report must be prepared on a jurisdiction-by-jurisdiction basis and is intended to help tax authorities assess whether a company’s profits are being appropriately reported and taxed in the countries where economic value is actually created.
Objectives of CbC Reporting
Enhance transparency and reduce tax avoidance by ensuring tax authorities have access to consistent and comprehensive information
Help align reported profits with actual economic substance across jurisdictions
Close information gaps between multinational groups and tax administrations
CbC Reporting in the UAE
In the UAE, CbCR requirements apply to MNE Groups headquartered in the UAE whose consolidated group revenue meets or exceeds the threshold set by the applicable CbC regulations.
  • Effective date: The UAE’s CbCR regulations apply to financial reporting years starting on or after 1 January 2019.
  • Submission deadline: For the reporting year beginning 1 January 2019, the first CbC Report was due by 31 December 2020.
  • The CbC Report must be submitted to the UAE Ministry of Finance in accordance with the UAE’s CbCR legislation and filing procedures.

Related Documents

Decision of the Council Resolution No. 44 of 2020 regulating the reports submitted by multinational companies
(117 KB, PDF)
Webinar on CbCR conducted on 2 November 2020
(728 KB, PDF)
Guidance on preparation and submission of filings
(355 KB, PDF)
CBCR Notification and Reporting Portal
For more information
Frequently Asked Questions
The content provided on this webpage does not constitute legal or tax advice in respect of the matters set out herein. For advice on tax and legal matters, please consult a professional tax or legal advisor.

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