The Ministry of Finance has issued a memorandum containing suggestions and explanations to supplement the preliminary report on the implementation of the EU global minimum tax directive. On 7th February 2023, preliminary report was presented to the government by the special investigator. The interim report’s proposal was not entirely finalized due to the recent publication by the Organization for Economic Cooperation and Development (OECD) of some parts of the model rules. As a result, the memorandum puts forward additional measures concerning the outstanding sections of the directive