6
Articles
2
Chapters
FTA
Issuing authority
AI
Cited answers from article text
Cabinet Decision No. 142 of 2024 Imposing a Top-up Tax on Multinational Enterprises (Domestic Minimum Top-up Tax) is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Domestic Minimum Top-up Tax (Pillar Two) and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.
6 articles in 2 chapters. The full text of every article is in the Laws Browser.
CD 142/2024 Art 1.1Scope: EUR 750m Threshold
CD 142/2024 Art 3-5Pillar Two Computation Records
CD 142/2024 Art 5.5, 8.2De Minimis and Safe Harbour Elections
CD 142/2024 Art 8.1Top-up Tax Return and Payment
CD 142/2024 Art 13Registration
CD 142/2024 Art 3-8-retRecord Retention — Pillar Two computation, election and return support
UAE Domestic Minimum Top-up Tax (Pillar Two)'s 6 indexed articles break down by obligation type as follows.
Tax — 5 articles
General — 1 article
UAE Domestic Minimum Top-up Tax (Pillar Two) spans the following regulatory topics, as tagged by Lexara.
fta
corporate tax
pillar two
dmtt
mne
tax
Instead of reading through UAE Domestic Minimum Top-up Tax (Pillar Two) article by article, Lexara's AI Explorer lets you ask a question in plain English and get a cited answer — with the specific article referenced.
Ask in plain English — no need to know the article number in advance
Every answer cites the specific article it draws from, with a direct link
Responses include the relevant article text, not just a paraphrase
Cross-reference UAE Domestic Minimum Top-up Tax (Pillar Two) against other Federal Tax Authority rulebooks in a single query
How Lexara works
Laws Browser
Browse the full article corpus for any UAE authority. Filter by law, chapter, or topic tag.
Full-text search
Keyword and semantic search across 7,000+ indexed articles from 20+ UAE regulators.
AI Explorer
Ask a regulatory question in plain English. Get a cited answer grounded in the actual statutory text.
Trigger layer
Structured deadline data per article — event type, offset, recurrence. No manual calendar parsing.
What is Cabinet Decision No. 142 of 2024 Imposing a Top-up Tax on Multinational Enterprises (Domestic Minimum Top-up Tax)?
Cabinet Decision No. 142 of 2024 Imposing a Top-up Tax on Multinational Enterprises (Domestic Minimum Top-up Tax) is issued by the Federal Tax Authority. It has 6 articles across 2 chapters.
What does UAE Domestic Minimum Top-up Tax (Pillar Two) cover?
It is organised into: Top-up Tax on Multinational Enterprises (DMTT); Top-up Tax.
Who issues UAE Domestic Minimum Top-up Tax (Pillar Two)?
The Federal Tax Authority. Always check the authority's official publication for the binding text.
Can I search UAE Domestic Minimum Top-up Tax (Pillar Two) and ask questions about it?
Yes. Lexara searches the full text of all 6 articles and answers plain-English questions with a citation to the exact article.
Leave your details and a compliance adviser who works with UAE Domestic Minimum Top-up Tax (Pillar Two) will call you back. There's no charge to ask.
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