(ag) Rún Airgeadais Uimh. 33 (a bhaineann le cáin ioncaim agus le cáin chorparáide agus leis an gcáin ioncaim ar dháiltí as ioncam neamháirithe agus le scor den díolúine ó cháin i leith dáiltí den sórt sin).
(ag) Financial Resolution No. 33 (which relates to income tax and corporation tax and the income tax on distributions out of disregarded income and to the discontinuance of the tax exemption for such distributions).
Arna roghnú sin don chomheintiteas is comhdaitheoir, féadfaidh úinéir comheintitis eintitis infheistíochta modh dáilte inchánach a chur i bhfeidhm i leith a leasa úinéireachta san eintiteas infheistíochta, ar choinníoll nach eintiteas infheistíochta é an t-úinéir comheintitis agus gur féidir a mheas go réasúnach go mbeidh sé faoi réir cáin ar dháileacháin ón eintiteas infheistíochta ag ráta cánach atá cothrom leis an íosráta cánach nó níos mó ná sin.
At the election of the filing constituent entity, a constituent entity-owner of an investment entity may apply a taxable distribution method with respect to its ownership interest in the investment entity, provided that the constituent entity-owner is not an investment entity and can be reasonably expected to be subject to tax on distributions from the investment entity at a tax rate that equals or exceeds the minimum tax rate.