Article 1

Provisions of the accompanying law shall apply to the taxable Multinational Entities (MNEs) as of the tax periods which start on or after January 1st 2025. As of such tax periods, the following decree, laws and provisions shall not apply to:

1. Decree no. 3 of 1955 referred to.

2. Law no. 23 of 1961 referred to.

3. Item no. 1 of Article 12 and paragraph no. 2 of Article 14 of the law no. 19 of 2000 referred to.

4. Law no. 46 of 2006 referred to.