{"id":10269,"date":"2025-08-26T10:37:56","date_gmt":"2025-08-26T06:37:56","guid":{"rendered":"https:\/\/az-group.ae\/?p=10269"},"modified":"2025-08-26T10:40:17","modified_gmt":"2025-08-26T06:40:17","slug":"uae-corporate-tax-uae-gains-oecd-approval-for-corporate-top-up-tax","status":"publish","type":"post","link":"https:\/\/az-group.ae\/ar\/uae-corporate-tax-uae-gains-oecd-approval-for-corporate-top-up-tax\/","title":{"rendered":"\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629: \u062d\u0635\u0644\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0639\u0644\u0649 \u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 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\u0645\u0646\u062d\u062a \u0627\u0644\u062f\u0648\u0644\u0629 <strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0644\u0644\u0632\u064a\u0627\u062f\u0629 (DMTT)<\/strong> <em>\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u064a\u0629<\/em>\u0648\u0642\u062f \u062a\u0645 \u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0622\u0646 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0648\u0636\u062d \u062a\u0648\u0627\u0641\u0642 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0645\u0639 <strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong> \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u0640 <strong>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0634\u0627\u0645\u0644 \u0628\u0634\u0623\u0646 \u062a\u0622\u0643\u0644 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d (BEPS)<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627\u0630\u0627 \u064a\u0639\u0646\u064a \u0645\u0648\u0627\u0641\u0642\u0629 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062a\u0631\u0627\u0641 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0628\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 <strong>\u0625\u0637\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0645\u064a\u0644\u064a\u0629<\/strong> \u064a\u0642\u062f\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0644\u0627 \u0636\u0631\u0627\u0626\u0628 \u0645\u0632\u062f\u0648\u062c\u0629:<\/strong> \u0644\u0646 \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0623\u064a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u0627\u062a \u0642\u0636\u0627\u0626\u064a\u0629 \u0623\u062e\u0631\u0649.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0644\u0644\u0645\u0644\u0627\u0630 \u0627\u0644\u0622\u0645\u0646:<\/strong> DMTT \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0645\u0624\u0647\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 <strong>\u0627\u0644\u0645\u0644\u0627\u0630 \u0627\u0644\u0622\u0645\u0646 \u0644\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/strong>\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062e\u0641\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0644\u062a\u062f\u0642\u064a\u0642:<\/strong> \u0628\u0641\u0636\u0644 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0646\u0628 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u062f\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0623\u0643\u062f\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u064a\u0639\u0632\u0632 \u062f\u0648\u0631 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0643\u0645\u0631\u0643\u0632 \u0645\u0627\u0644\u064a \u0648\u062a\u062c\u0627\u0631\u064a \u0639\u0627\u0644\u0645\u064a. <strong>\u0645\u0631\u0643\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0644\u0645\u064a<\/strong>\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0627\u0644\u0648\u0636\u0648\u062d \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 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\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong> \u064a\u0648\u0641\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u064a\u0642\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0636\u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0637\u0648\u0631 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong> \u0639\u0646\u062f \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/strong> \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0641\u0627\u0641\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0636\u0645\u0627\u0646 \u0630\u0644\u0643 <strong>\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629<\/strong> \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0645\u062d\u0644\u064a\u064b\u0627\u060c \u062a\u0648\u0627\u0635\u0644 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u0639\u0632\u064a\u0632 \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0645\u0624\u0633\u0633\u064a \u0645\u0633\u062a\u062f\u0627\u0645 \u0648\u0635\u062f\u064a\u0642 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u064a\u062f\u0639\u0645 <strong>\u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>The UAE Ministry of Finance has announced that the Organisation for Economic Co-operation and Development (OECD) has granted the country\u2019s Domestic Minimum Top-up Tax (DMTT) Transitional Qualified Status. This recognition is now published in the OECD\u2019s Central Record of Legislation, showcasing the UAE\u2019s alignment with international tax standards and its commitment to the Inclusive Framework [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10270,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[85,18,10,92,93,1,17],"tags":[100,96,101,11,12],"class_list":["post-10269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-accounting-audit","category-advisory-others","category-corporate-tax","category-transfer-pricing","category-uncategorized","category-vat-corporate-tax","tag-oecd","tag-tax-uae","tag-uaecorporatetax","tag-business","tag-consulting"],"_links":{"self":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/comments?post=10269"}],"version-history":[{"count":1,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10269\/revisions"}],"predecessor-version":[{"id":10271,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/10269\/revisions\/10271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media\/10270"}],"wp:attachment":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media?parent=10269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/categories?post=10269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/tags?post=10269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}