Article 23 Bis (5) empowers the Council of Ministers to issue detailed decisions regarding the practical application of the global and domestic minimum tax regime. These decisions will specifically cover registration for IIR and QDMTT, the filing of the GloBE Information Return, and the notification of filing identities and jurisdictions. It also mandates specific returns for Top-up Taxes under both the IIR and domestic rules. Effective from 1 January 2025, this article ensures that the administrative specifics of Pillar Two are handled through high-level executive decisions, allowing for the flexibility needed to manage complex international reporting requirements.