Addressing the tax challenges connected to the digitalisation and globalisation of the economy is a significant issue that has attracted the attention of the Organisation for Economic Co-operation and Development (OECD). This study concerns an aspect of this issue addressed in a set of tax rules entitled “Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules (Pillar Two)” (Model Rules). After years of efforts, the Model Rules were developed and formulated within the framework of the OECD and the G20. They were approved at the end of 2021. The Model Rules aim to ensure that multinational enterprise groups pay a minimum level of tax (15%) on the income arising in each of the jurisdictions where they operate. To achieve this goal, the Model Rules impose a “top-up tax” on profits arising in a jurisdiction where such groups generate profits and create value, whenever the effective tax rate is below the minimum rate. Supporting the same aim, the European Union (EU), following the Model Rules, established the top-up tax in EU secondary law. Thus, it enacted Directive 2022/2523 “on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union”. We discuss the dynamic of this directive and its impact upon the Greek legal order. Our aim is to examine the implications of this Directive for Greece, so as to conclude whether the Directive will benefit Greece by increasing the chances to raise state tax revenues.