GTL Summary:

Article 23 Bis (6), added by Law 22/2024, mandates the General Tax Authority to issue circulars and guidance manuals to facilitate the application of the global and domestic minimum tax rules. The Authority is required to consult with bodies and authorities managing preferential or special tax systems when necessary. This provision, effective from 1 January 2025, aims to provide clear technical instructions and interpretative support to taxpayers. By fostering cooperation between the Authority and special economic zones or similar bodies, it ensures a harmonized approach to implementing complex Pillar Two standards across different tax jurisdictions within the State.