This Article amends Federal Decree-Law No. 47 of 2022 by incorporating two new definitions, 'Top-up Tax' and 'Multinational Enterprise', into Article 1. The 'Top-up Tax' is defined in alignment with OECD Pillar Two rules. Furthermore, the Article introduces a new Clause (3) to Article 3 of the original Decree-Law. This addition mandates the Cabinet, upon the Minister's suggestion, to issue decisions regulating the imposition of Top-up Tax on Multinational Enterprises, ensuring the total effective tax rate reaches 15 per cent.