GTL Summary:

Article 25 of the GCC Common Excise Tax Agreement grants sole jurisdiction to the Ministerial Committee to establish the necessary executive rules and conditions for its implementation and interpretation. This provision empowers the Committee to issue binding regulations, guidelines, and decisions that clarify the practical application of the Agreement's provisions across all Member States. The authority covers all aspects required to ensure a consistent and harmonised excise tax framework within the GCC. By centralising this rule-making power, the article facilitates uniform administration and helps resolve potential ambiguities, ensuring the Agreement's objectives are effectively met throughout the region.