Article 13 establishes a Transitional Country-by-Country Reporting (CbCR) Safe Harbour for fiscal years beginning on or before 31 December 2026. Under this Article, the tax due is deemed zero if the MNE Group meets specific revenue or profit thresholds in the Kingdom, or if its alternative Effective Tax Rate meets the required percentages (16% for 2025; 17% for 2026). This safe harbour also applies if profits are less than the Substance-based Income Exclusion. However, it explicitly excludes stateless entities and groups involved in hybrid arbitrage. This measure facilitates a smoother transition for MNEs into the Pillar Two global minimum tax regime.