Article 23 Bis (3) requires that the Income Inclusion Rule and Domestic Minimum Top-up Tax be interpreted and applied in strict consistency with the OECD's GloBE Model Rules, Commentary, and Agreed Administrative Guidance. This includes adhering to specified rule orders and safe harbours. Any future amendments to the international Commentary or Guidance will automatically apply in Qatar unless the Council of Ministers specifically decides otherwise. This provision, effective from 2025 via Law 22/2024, ensures that Qatar's minimum tax regime remains dynamically aligned with global benchmarks and administrative practices developed by the Inclusive Framework.