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chun críocha an tsainmhínithe seo, ciallaíonn “eintiteas atá trédhearcach go fioscach” eintiteas a gcaitheann dlíthe dlínse lena ioncam, lena chaiteachas, lena bhrabús nó lena chaillteanas amhail is gur dhíorthaigh nó gur thabhaigh úinéir an eintitis sin go díreach é go comhréireach lena leas san eintiteas sin;
for the purposes of this definition, a ‘fiscally transparent entity’ means an entity whose income, expenditure, profit or loss is treated by the laws of a jurisdiction as if it were derived or incurred by the direct owner of that entity in proportion to its interest in that entity;