ciallaíonn "socrú fionraí dleachta" socrú cánach a chuirtear i bhfeidhm maidir le hearraí máil a tháirgeadh, a phróiseáil, a choinneáil i seilbh, a stóráil nó a ghluaiseacht i gcás ina gcuirtear an dleacht mháil ar fionraí;
‘duty suspension arrangement’ means a tax arrangement applied to the production, processing, holding, storage or movement of excise goods whereby excise duty is suspended;
“Tagann an pobal idirnáisiúnta socrú cánach ceannródaíoch don ré dhigiteach,” 8 Deireadh Fómhair 2021.(https://www.oecd.org/tax/international-community-strikes‑a-ground‑breaking-tax-deal-for-the-digital-age.htm).
OECD, “International community strikes a ground-breaking tax deal for the digital age,”8 October 2021 (https://www.oecd.org/tax/international-community-strikes-a-ground-breaking-tax-deal-for-the-digital-age.htm).