Ministerial Decision No. 133 of 2026 lists who must file a Pillar Two Information Return with the Federal Tax Authority under Article 15 of the Annexure to Cabinet Decision No. 142 of 2024: each UAE Constituent Entity other than an Investment Entity, each UAE Joint Venture and JV Subsidiary, and each Stateless Constituent Entity that is a Reverse Hybrid Entity. A Designated Local Entity may file instead, and no return is due where the Ultimate Parent or Designated Filing Entity has filed in a Jurisdiction with a Qualifying Competent Authority Agreement, subject to notification.