Multinationals have operations in the home country as well as a presence as a subsidiary, branch, or any other registration in other countries. Large multinationals are the ones complying with certain requirements as per Pillar 2 of the OECD Base Erosion and Profit Shifting project. As per this law, large refers to a multinational corporation that has consolidated global revenues in exceess of EUR 750m (c. AED 3.15bn).