'Inclusive Framework on BEPS' — Parallel English-Irish Corpus of Legislation | Gaois research group

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#2442497

Agus an Treoir seo ag teacht i bhfeidhm in 2022 agus an teorainn ama lena trasuí ag na Ballstáit socraithe don 31 Nollaig 2023 ar a dhéanaí, gníomhóidh an tAontas i gcomhréir leis an amlíne a leagtar amach sa Ráiteas maidir le Réiteach Décholúnach ar Dhúshláin Chánach a eascraíonn as Digitiú an Gheilleagair a d’aontaigh Creat Cuimsitheach ECFE/G20 um BEPS an 8 Deireadh Fómhair 2021 (“ráiteas mhí Dheireadh Fómhair 2021 ó Chreat Cuimsitheach ECFE/G20 um BEPS”), ar dá réir a bhfuil Colún a Dó le tabhairt isteach sa dlí in 2022, ionas go mbeidh éifeacht leis in 2023, agus UTPR ag teacht i bhfeidhm in 2024.

With this Directive entering into force in 2022 and the time limit for transposition by the Member States being set at the latest for 31 December 2023, the Union will act in line with the timeline set out in the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS on 8 October 2021 (the ‘October 2021 statement of the OECD/G20 Inclusive Framework on BEPS’), according to which Pillar Two is to be brought into law in 2022, to be effective in 2023, with the UTPR coming into effect in 2024.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442437

Leis an ráta íosta cánach 15 % arna chomhaontú i gCreat Cuimsitheach ECFE/G20 um BEPS, léirítear cothromaíocht i measc rátaí cánach corparáide ar fud an domhain.

The minimum tax rate of 15 % agreed by the OECD/G20 Inclusive Framework on BEPS reflects a balance amongst corporate tax rates worldwide.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442499

Foráiltear i ráiteas mhí Dheireadh Fómhair 2021 i ndáil le Creat Cuimsitheach ECFE/G20 um BEPS maidir le réiteach dhá cholún.

The October 2021 statement of the OECD/G20 Inclusive Framework on BEPS provides for a two-pillar solution.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442502

Chuige sin, déantar foráil sa Treoir seo lena gcuirtear d'oibleagáid ar an gCoimisiún tuarascáil a ullmhú ina ndéanfar measúnú ar an dul chun cinn a rinneadh i gCreat Cuimsitheach um BEPS ECFE/G20.

To that end, this Directive includes a provision obliging the Commission to prepare a report assessing the progress achieved at the OECD/G20 Inclusive Framework on BEPS.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442392

Tá an cuspóir polaitiúil sin tiontaithe ina rialacha dar teideal ‘Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)’ [Dúshláin Chánach a eascraíonn as Digitiú an Gheilleagair - Rialacha Samhla Domhanda i gcoinne Chreimeadh an Bhoinn (Colún a Dó)] (‘Rialacha Samhla ECFE’) arna bhformheas le Creat Cuimsitheach ECFE/G20 um BEPS an 14 Nollaig 2021, creat a bhfuil gealltanas tugtha ag na Ballstáit ina leith.

That political objective has been translated into the Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) (‘OECD Model Rules’) approved on 14 December 2021 by the OECD/G20 Inclusive Framework on BEPS to which Member States have committed.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442465

Mar thoradh ar an gcomhaontú polaitiúil ar thángthas air ar an leibhéal idirnáisiúnta, ba cheart gurbh iad na córais chánach dáileacháin a chuirtear san áireamh i rialacha GloBE na córais a bhí i bhfeidhm an 1 Iúil 2021 nó roimhe sin, dáta an chéad ráiteas Chreat Cuimsitheach ECFE/G20 um BEPS dar teideal “Ráiteas maidir le Réiteach Décholúnach ar Dhúshláin Chánach a eascraíonn as Digitiú an Gheilleagair”, lenar comhaontaíodh an chóir speisialta a dhéanfar ar chórais cánach dáileacháin incháilithe.

As a result of the political agreement reached at international level, the distribution tax systems taken into account by the GloBE rules should be those in force on or before 1 July 2021, the date of the first statement of the OECD/G20 Inclusive Framework on BEPS entitled “Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy”, which agreed the special treatment of eligible distribution tax systems.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442478

Agus an Treoir seo á cur chun feidhme ag na Ballstáit, ba cheart dóibh úsáid a bhaint as Rialacha Samhla ECFE agus na mínithe agus na samplaí i nDúshláin Chánach a eascraíonn as Digitiú an Gheilleagair – Tráchtaireacht ar na Rialacha Samhla Domhanda i gcoinne Chreimeadh an Bhoinn (Colún a Dó) arna n-eisiúint ag Creat Cuimsitheach ECFE/G20 um BEPS, chomh maith le Creat Cur Chun Feidhme GloBE, lena n-áirítear a rialacha maidir le foráil tearmainn mar fhoinse léirithe nó léirmhínithe chun comhsheasmhacht i gcur i bhfeidhm ar fud na mBallstát a áirithiú sa mhéid is go bhfuil na foinsí sin comhsheasmhach leis an Treoir seo agus le dlí an Aontais.

In implementing this Directive, Member States should use the OECD Model Rules and the explanations and examples in the Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) released by the OECD/G20 Inclusive Framework on BEPS, as well as the GloBE Implementation Framework, including its safe harbour rules, as a source of illustration or interpretation in order to ensure consistency in application across Member States to the extent that those sources are consistent with this Directive and Union law.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2442504

Ba cheart don Chomhairle, roimh dheireadh gach seimeastair, ag tosú an 1 Iúil 2022, measúnú a dhéanamh ar an staid maidir le cur chun feidhme Cholún a hAon de Ráiteas Chreat Cuimsitheach ECFE/G20 um BEPS a tugadh i nDeireadh Fómhair 2021.

The Council should, before the end of each semester starting from 1 July 2022, assess the situation regarding the implementation of Pillar One of the October 2021 statement of the OECD/G20 Inclusive Framework on BEPS.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
#2443394

Déanfaidh an Coimisiún, faoin 30 Meitheamh 2023, tuarascáil a chur faoi bhráid na Comhairle ina ndéanfar measúnú ar an staid maidir le cur chun feidhme Cholún a hAon de Ráiteas maidir le Réiteach Dhá Cholún chun aghaidh a thabhairt ar na dúshláin chánach a eascraíonn as digitiú an gheilleagair arna haontú le Creat Cuimsitheach ECFE/G20 um BEPS an 8 Dheireadh Fómhair 2021 agus, más iomchuí, cuirfidh sé togra reachtach faoina bráid chun aghaidh a thabhairt ar na dúshláin chánach sin in éagmais chur chun feidhme réiteach Cholún a hAon.

The Commission shall, by 30 June 2023, submit a report to the Council assessing the situation regarding the implementation of Pillar One of the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS on 8 October 2021 and, if appropriate, submit a legislative proposal to address those tax challenges in the absence of the implementation of the Pillar One solution.

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union