DMTT (OECD pillar 2 tax)
The OECD Pillar Two rules introduce a global minimum tax that affects multinational groups operating across borders. Moore Kuwait helps businesses understand and prepare for Domestic Minimum Top-Up Tax requirements, supporting compliance while managing the impact on group tax positions.
Introduction
How Moore Kuwait Supports You Under Pillar Two ?
We assist organizations in navigating the technical and data-intensive requirements of DMTT. By reviewing group structures, financial information, and effective tax rates, we help you identify exposure and prepare for implementation with confidence.
Our team provides practical guidance to help you adapt systems, processes, and reporting in line with evolving international standards and local adoption.
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Scope Assessment & Applicability Review
We evaluate whether your group falls within Pillar Two rules. Our review identifies in-scope entities and highlights potential top-up tax exposure.
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Effective Tax Rate & Data Analysis
We analyze financial and tax data to calculate effective tax rates under Pillar Two mechanics. This helps determine whether additional tax may arise.
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Compliance & Reporting Support
We assist with preparing required calculations, disclosures, and filings. Our support helps ensure accuracy and consistency with OECD guidance and local requirements.
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Implementation & Ongoing Advisory
We support businesses in adapting internal processes and systems for Pillar Two. Our advisors provide ongoing guidance as rules develop and enforcement increases.
Other Services
Why Moore Kuwait
At Moore Kuwait, we provide the clarity and counsel you need to scale your business with certainty.

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