This Resolution establishes comprehensive rules for the implementation of the Global Anti-Base Erosion (GloBE) framework in Qatar, specifically focusing on the Domestic Minimum Top-up Tax (DMTT). It implements provisions found in Chapter VII Bis of the Income Tax Law (Federal Decree-Law No. 22 of 2024), providing the operational mechanics for the Income Inclusion Rule (IIR) and DMTT. The document clarifies the scope for Multinational Enterprises (MNEs) with revenues exceeding EUR 750 million, detailing the computation of Global Anti-Base Erosion income, adjusted covered taxes, and substance-based income exclusions to ensure a minimum 15% effective tax rate.