GTL Summary:

Article 4 of Decree-Law No. 157 of 2024 mandates the issuance of executive regulations necessary for its implementation. It stipulates that these regulations must be issued via a ministerial decision. The timeline for this issuance is strictly defined, requiring publication within six months from the date the decree-law is officially published in the gazette. This provision ensures that detailed procedural and administrative rules supporting the Qualified Domestic Minimum Top-Up Tax (QDMTT) framework are established promptly, providing clarity for multinational enterprises on compliance, reporting, and the practical application of the law's substantive provisions.