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.
Article 4
The executive regulations of the accompanying law shall be issued with a ministerial decision within six months of this decree-law publication in the official gazette.
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