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Hanan Abboud
Dubai-based international tax and M&A partner leading PwC's Pillar Two efforts across the Middle East, providing expertise on GCC corporate tax landscapes and Pillar 2 implementation.
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Dec 22, 2025
• 40min
Pillar Two: Middle East Roundup
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Hanan Abboud, a Dubai-based tax expert leading PwC's Pillar Two initiatives in the Middle East, shares insights on the intricate corporate tax landscape across the GCC. She discusses the unique aspects of Zakat in Saudi Arabia and Kuwait, along with the prevalence of withholding taxes and treaty networks. Hanan explains the intricacies of Bahrain's upcoming QDMTT and contrasts it with Oman and Qatar's approaches. She emphasizes the compliance challenges posed by data collection and urges Middle Eastern firms to start addressing Pillar Two requirements promptly.
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