#352895
720 ponc in aghaidh an orlaigh (dpi) más grianghraf é atá le priontáil go lándaite.
720 dots per inch (dpi) for colour printing of photos.
Scag na torthaí
Bailiúcháin
51 toradh in 7 ndoiciméad
#1965077
Strongly recommended for resolutions > 500 dpi
Strongly recommended for resolutions > 500 dpi
#3021952
Tá an Ríocht Aontaithe agus an Fhionlainn araon ina sínitheoirí DPI-MCAA ach chun an comhaontú a thabhairt i gcrích, is gá an caidreamh malartaithe idir an dá pháirtí a ghníomhachtú i gcomhréir le Roinn 7 de DPI-MCAA.
The United Kingdom and Finland are both signatories of the DPI-MCAA, however the conclusion of the agreement requires the activation of the exchange relationship between both parties in accordance with Section 7 of the DPI-MCAA.
#3021961
Mar sin féin, níor cheart feidhm a bheith ag an gcinneadh coibhéise sin ach amháin ar choinníoll go nglacfaidh an Ríocht Aontaithe na dréachtrialacháin ina n-iomláine agus go gcuirfear DPI-MCAA i gcrích tríd an gcaidreamh malartaithe idir an Fhionlainn agus an Ríochta Aontaithe a ghníomhachtú i gcomhréir le Roinn 7 de DPI-MCAA.
However, this determination of equivalence should only apply provided that the draft regulations are adopted in full by the United Kingdom and the DPI-MCAA is concluded by way of the activation of the exchange relationship between Finland and the United Kingdom in accordance with Section 7 of the DPI-MCAA.
#3045709
Leis an DPI-MCAA arna shíniú faoi láthair ag an Nua-Shéalainn agus ag na Ballstáit is sínitheoirí, ceanglaítear go ndéanfar an caidreamh malartaithe idir an Nua-Shéalainn agus gach ceann de na Ballstáit is sínitheoirí a ghníomhachtú i gcomhréir le Roinn 7 den DPI-MCAA.
The DPI-MCAA currently signed by New Zealand and the signatory Member States requires the activation of the exchange relationship between New Zealand and each of the signatory Member States in accordance with Section 7 of the DPI-MCAA.
#3213442
Le DPI-MCAA arna shíniú ag Ceanada agus ag na Ballstáit is sínitheoirí, ceanglaítear go ndéanfar an caidreamh malartaithe idir Ceanada agus gach ceann de na Ballstáit is sínitheoirí a ghníomhachtú i gcomhréir le Roinn 7 de DPI-MCAA.
The DPI-MCAA signed by Canada and the signatory Member States requires the activation of the exchange relationship between Canada and each of the signatory Member States in accordance with Section 7 of the DPI-MCAA.
#1977018
Má tá an cód optúil priontáilte ar pháipéar ag úsáid printéirí ísealtaifigh (< 300 dpi), ní mór aire a thabhairt le gach siombail (spota) den Chód QR a léiriú i gcearnóg iomlán.
If the optical code is printed on paper using low-resolution (< 300 dpi) printers, care must be taken to represent each symbol (dot) of the QR code exactly square.
#2424316
Aonad atá le taispeáint ar phicteilín scáileáin: picteilíní in aghaidh an orlaigh (ppi) le haghaidh na clódóireachta; poncanna in aghaidh an orlaigh (dpi) le haghaidh na gcóras aschuir.
Unit to display on screen pixel: pi unit for printing; dot pi for output systems.
#3021971
tabhairt i gcrích DPI-MCAA idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe trí bhíthin an caidreamh malartaithe a ghníomhachtú i gcomhréir le Roinn 7 den chomhaontú sin.
the conclusion of the DPI-MCAA between the competent authorities of Finland and the United Kingdom by way of the activation of the exchange relationship in accordance with Section 7 of that agreement.
#3045742
Tá DPI-MCAA ar fáil ar líne ag Rialacha Samhla Tuairiscithe le haghaidh Ardáin Dhigiteacha:Creat an Mhalartaithe Idirnáisiúnta agus Modúl Roghnach um Dhíol Earraí (oecd.org)
The DPI-MCAA is available online at Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods (oecd.org)
#3213462
an caidreamh malartaithe idir údaráis inniúla Cheanada agus údaráis inniúla gach Ballstáit is sínitheoir, beidh sé gníomhachtaithe i gcomhréir le Roinn 7 de DPI-MCAA.
the exchange relationship between the competent authorities of Canada and each signatory Member State has been activated in accordance with Section 7 of the DPI-MCAA.
#3021948
Chun críocha an chinnidh, chuir údarás inniúil na Fionlainne na dréachtrialacháin ón Ríocht Aontaithe isteach mar a leagtar amach sna Rialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) (‘na dréachtrialacháin’), a thiocfaidh i bhfeidhm an 1 Eanáir 2024 agus i gComhaontú Iltaobhach na nÚdarás Inniúil maidir le malartú uathoibríoch faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (‘DPI-MCAA’), atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe.
For the purposes of the determination, the competent authority of Finland submitted the draft regulations of the United Kingdom as set out in the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 (‘the draft regulations’), which will come into force on 1 January 2024 and the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’), which is to be concluded between the competent authorities of Finland and the United Kingdom.
#3021951
Is creat dlíthiúil idirnáisiúnta é DPI-MCAA a d’fhorbair ECFE chun tacú leis an malartú uathoibríoch faisnéise bliantúil arna bhailiú faoi Rialacha Samhla ECFE ag dlínse chónaithe an oibreora ardán le dlínsí cónaithe na ndíoltóirí agus, i ndáil le hidirbhearta a bhaineann le réadmhaoin a fháil ar cíos, leis na dlínsí ina bhfuil an réadmhaoin sin lonnaithe, de réir mar a chinntear ar bhonn na nósanna imeachta maidir le dícheall cuí.
The DPI-MCAA is an international legal framework developed by the OECD to support the annual automatic exchange of information collected under the OECD Model Rules by the residence jurisdiction of the platform operator with the jurisdictions of residence of the sellers and, with respect to transactions involving the rental of immovable property, the jurisdictions in which such immovable property is located, as determined on the basis of the due diligence procedures.
#3021953
I dtaca leis na sainmhínithe maidir leis an oibreoir ardán tuairiscithe a leagtar amach sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus de bhun Chomhaontú Iltaobhach na nÚdarás Inniúil maidir leis an malartú uathoibríoch faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (DPI-MCAA) atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chinn an Coimisiún, go bhfuil na siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(1) go A(4) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 2 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 2 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding the reporting platform operator set out in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and pursuant to the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (DPI-MCAA) to be concluded between the competent authorities of Finland and the United Kingdom are equivalent to the definitions set out in Section I, subparagraphs A(1) to A(4), of Annex V to Directive 2011/16/EU.
#3021954
I dtaca leis na sainmhínithe maidir le díoltóirí intuairiscithe a leagtar amach sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus de bhun DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna B(1) go B(4), C(1) agus C(2), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 3 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 3 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding reportable sellers set out in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and pursuant to the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom are equivalent to the definitions set out in Section I, subparagraphs B(1) to B(4), C(1) and C(2), of Annex V to Directive 2011/16/EU.
#3021955
I dtaca leis na sainmhínithe maidir le gníomhaíocht ábhartha a leagtar amach sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus de bhun DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(8), A(10), A(11) agus C(9), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 4 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 4 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions of relevant activity set out in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and pursuant to the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom are equivalent to the definitions set out in Section I, subparagraphs A(8), A(10), A(11) and C(9) of Annex V to Directive 2011/16/EU.
#3021956
I dtaca leis na nósanna imeachta maidir le dícheall cuí a leagtar amach sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus de bhun DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chinn an Coimisiún go bhfuil siad coibhéiseach leis na nósanna imeachta maidir le dícheall cuí a leagtar amach i Roinn II d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(7), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 5 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 5 of Implementing Regulation (EU) 2023/823, the Commission has determined that the due diligence procedures set out in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and pursuant to the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom are equivalent to the due diligence procedures set out in Section II of Annex V to Directive 2011/16/EU and the definitions set out in Section I, subparagraphs C(3) to C(7), of Annex V to Directive 2011/16/EU.
#3021957
I dtaca leis na ceanglais maidir le tuairisciú a leagtar amach sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú agus de bhun DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chinn an Coimisiún go bhfuil siad coibhéiseach leis na ceanglais maidir le tuairisciú a leagtar amach i Roinn III, fomhíreanna A(1), A(2), A(5), A(6) agus A(7) agus mír B d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(8) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 6 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 6 of Implementing Regulation (EU) 2023/823, the Commission has determined that the reporting requirements set out in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and pursuant to the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom are equivalent to the reporting requirements set out in Section III, subparagraphs A(1), A(2), A(5), A(6) and A(7) and paragraph B of Annex V to Directive 2011/16/EU, and the definitions set out in Section I, subparagraphs C(3) to C(8), of Annex V to Directive 2011/16/EU.
#3021958
I dtaca leis na rialacha agus na nósanna imeachta riaracháin a leagtar síos sna Dréachtrialacháin maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus de bhun DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, chun cur chun feidhme agus comhlíonadh éifeachtach na nósanna imeachta maidir le dícheall cuí a áirithiú, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn IV, míreanna A go D d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE i gcomhréir le hAirteagal 7 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 7 of Implementing Regulation (EU) 2023/823, the Commission has determined that the rules and administrative procedures laid down in the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022, and pursuant to the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom, to ensure the effective implementation of, and compliance with, the due diligence procedures and reporting requirements are equivalent to the provisions set out in Section IV, paragraphs A to D of Annex V to Directive 2011/16/EU.
#3021959
Dá bhrí sin, i dtaca leis an bhfaisnéis a cheanglaítear í a mhalartú go huathoibríoch idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe de bhun DPI-MCAA, ba cheart a mheas go bhfuil sí coibhéiseach leis an bhfaisnéis a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
Therefore, the information that is required to be automatically exchanged between the competent authorities of Finland and the United Kingdom pursuant to the DPI-MCAA should be deemed to be equivalent to that specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
#3021962
Mar a cheanglaítear le hAirteagal 25(1) de Threoir 2011/16/AE, ba cheart gach malartú faisnéise idir údaráis inniúla na mBallstát agus dlínsí nach dlínsí de chuid an Aontais iad de bhun DPI-MCAA Rialachán (AE) 2016/679 ó Pharlaimint na hEorpa agus ón gComhairle a chomhlíonadh.
As required by Article 25(1) of Directive 2011/16/EU, all exchange of information between the competent authorities of Member States and non-Union jurisdictions pursuant to the DPI-MCAA should comply with Regulation (EU) 2016/679 of the European Parliament and of the Council.
#3021968
An fhaisnéis a cheanglaítear a mhalartú go huathoibríoch de bhun na nDréachtrialachán maidir le hOibreoirí Ardán 2022 (Ceanglais maidir le Dícheall Cuí agus Tuairisciú) agus DPI-MCAA atá le tabhairt i gcrích idir údaráis inniúla na Fionlainne agus na Ríochta Aontaithe, tá sí coibhéiseach, de réir bhrí fhomhír A(7) de Roinn I d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, leis an bhfaisnéis a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
The information that is required to be automatically exchanged pursuant to the draft Platform Operators (Due Diligence and Reporting Requirements) Regulations 2022 and the DPI-MCAA to be concluded between the competent authorities of Finland and the United Kingdom is equivalent, within the meaning of subparagraph A(7) of Section I of Annex V to Directive 2011/16/EU, to that specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
#3021981
Tá DPI-MCAA ar fáil ar líne ag https://www.oecd.org/tax/exchange-of-tax-information/model-reporting-rules-for-digital-platforms-international-exchange-framework-and-optional-module-for-sale-of-goods.pdf
The DPI-MCAA is available online at https://www.oecd.org/tax/exchange-of-tax-information/model-reporting-rules-for-digital-platforms-international-exchange-framework-and-optional-module-for-sale-of-goods.pdf
#3045706
Chun críocha an chinnidh, rinne an Coimisiún measúnú ar Acht na Nua-Shéalainne um Chánachas (Rátaí Bliantúla le haghaidh 2022–23, Geilleagar Ardáin, agus Ábhair Feabhsúcháin) 2023 [Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023] (‘an tAcht’) agus ar an DPI-MCAA arna shíniú faoi láthair idir údaráis inniúla na Nua-Shéalainne agus na mBallstáit is sínitheoirí.
For the purposes of the determination, the Commission assessed New Zealand’s Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (‘the Act’) and the DPI-MCAA currently signed between the competent authorities of New Zealand and the signatory Member States.
#3045708
Is creat dlíthiúil idirnáisiúnta é DPI-MCAA a d’fhorbair ECFE chun tacú leis an uathmhalartú faisnéise bliantúil arna bhailiú faoi Rialacha Samhla ECFE ag dlínse chónaithe an oibreora ardán le dlínsí cónaithe na ndíoltóirí (agus, i ndáil le hidirbhearta a bhaineann le réadmhaoin a fháil ar cíos, leis na dlínsí ina bhfuil an réadmhaoin sin lonnaithe), de réir mar a chinntear ar bhonn na nósanna imeachta maidir le dícheall cuí.
The DPI-MCAA is an international legal framework developed by the OECD to support the annual automatic exchange of information collected under the OECD Model Rules by the residence jurisdiction of the platform operator with the jurisdictions of residence of the sellers (and, with respect to transactions involving the rental of immovable property, the jurisdictions in which such immovable property is located), as determined on the basis of the due diligence procedures.
#3045710
I dtaca leis na sainmhínithe maidir leis an oibreoir ardán tuairiscithe a leagtar amach san Acht agus sa DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún, go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(1) go A(4), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 2 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 2 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding the reporting platform operator set out in the Act and in the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(1) to A(4), of Annex V to Directive 2011/16/EU.
#3045711
I dtaca leis na sainmhínithe maidir le díoltóirí intuairiscithe a leagtar amach san Acht agus sa DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún, go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna B(1) go B(4), C(1) agus C(2), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 3 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 3 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding reportable sellers set out in the Act and in the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs B(1) to B(4), C(1) and C(2), of Annex V to Directive 2011/16/EU.
#3045712
I dtaca leis na sainmhínithe maidir le gníomhaíocht ábhartha a leagtar amach san Acht agus sa DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún, go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(8), A(10), A(11) agus C(9), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 4 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 4 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions of relevant activity set out in the Act and in the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(8), A(10), A(11) and C(9), of Annex V to Directive 2011/16/EU.
#3045713
I dtaca leis na nósanna imeachta maidir le dícheall cuí a leagtar amach san Acht agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún, go bhfuil siad coibhéiseach leis na nósanna imeachta maidir le dícheall cuí a leagtar amach i Roinn II d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(7), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 5 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 5 of Implementing Regulation (EU) 2023/823, the Commission has determined that the due diligence procedures set out in the Act and pursuant to the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States are equivalent to the due diligence procedures set out in Section II of Annex V to Directive 2011/16/EU and the definitions set out in Section I, subparagraphs C(3) to C(7), of Annex V to Directive 2011/16/EU.
#3045714
I dtaca leis na ceanglais maidir le tuairisciú a leagtar amach san Acht agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún, go bhfuil siad coibhéiseach leis na ceanglais maidir le tuairisciú a leagtar amach i Roinn III, fomhíreanna A(1), A(2), A(5), A(6) agus A(7) agus mír B d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(8) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 6 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 6 of Implementing Regulation (EU) 2023/823, the Commission has determined that the reporting requirements set out in the Act and pursuant to the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States are equivalent to the reporting requirements set out in Section III, subparagraphs A(1), A(2), A(5), A(6) and A(7) and paragraph B of Annex V to Directive 2011/16/EU, and the definitions set out in Section I, subparagraphs C(3) to C(8), of Annex V to Directive 2011/16/EU.
#3045715
I dtaca leis na rialacha agus na nósanna imeachta riaracháin a leagtar síos san Acht, agus in DPI-MCAA arna shíniú ag údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí, chun cur chun feidhme agus comhlíonadh éifeachtach na nósanna imeachta maidir le dícheall cuí a áirithiú, chinn an Coimisiún go bhfuil siad coibhéiseach leis na forálacha a leagtar amach i Roinn IV, míreanna A go D d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 7 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 7 of Implementing Regulation (EU) 2023/823, the Commission has determined that the rules and administrative procedures laid down in the Act, and in the DPI-MCAA signed by the competent authorities of New Zealand and the signatory Member States, to ensure the effective implementation of, and compliance with, the due diligence procedures and reporting requirements are equivalent to the provisions set out in Section IV, paragraphs A to D of Annex V to Directive 2011/16/EU.
#3045716
Dá bhrí sin, an fhaisnéis a cheanglaítear a uathmhalartú idir údaráis inniúla na Nua-Shéalainne agus údaráis inniúla na mBallstát is sínitheoirí de bhun DPI-MCAA, ba cheart a mheas go bhfuil sí coibhéiseach leis an bhfaisnéis a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
Therefore, the information that is required to be automatically exchanged between the competent authorities of New Zealand and the signatory Member States pursuant to the DPI-MCAA should be deemed to be equivalent to that specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
#3045720
Mar sin féin, níor cheart feidhm a bheith ag an gcinneadh coibhéise ach amháin ar choinníoll go ngníomhachtaítear an caidreamh malartaithe idir an Nua-Shéalainn agus na Ballstáit is sínitheoirí a i gcomhréir le Roinn 7 den DPI-MCAA.
However, the determination of equivalence should only apply provided that the exchange relationship between New Zealand and the signatory Member States is activated in accordance with Section 7 of the DPI-MCAA.
#3045721
Mar a cheanglaítear le hAirteagal 25(1) de Threoir 2011/16/AE, tá gach malartú faisnéise idir údaráis inniúla na mBallstát agus dlínsí nach dlínsí de chuid an Aontais iad de bhun DPI-MCAA le Rialachán (AE) 2016/679 ó Pharlaimint na hEorpa agus ón gComhairle a chomhlíonadh.
As required by Article 25(1) of Directive 2011/16/EU, all exchange of information between the competent authorities of Member States and non-Union jurisdictions pursuant to the DPI-MCAA is to comply with Regulation (EU) 2016/679 of the European Parliament and of the Council.
#3045732
sa bhreis ar na coinníollacha a leagtar síos i bpointí (i) agus (ii), ní bheidh feidhm aige ach amháin nuair a ghníomhachtófar an caidreamh malartaithe idir údaráis inniúla na Nua-Shéalainne agus údaráis inniúla gach Ballstáit is sínitheoir i gcomhréir le Roinn 7 den DPI-MCAA.
in addition to the conditions laid down in points (i) and (ii), it shall only apply when the exchange relationship between the competent authorities of New Zealand and each signatory Member State is activated in accordance with Section 7 of the DPI-MCAA.
#3213439
Chun críocha an chinnidh, rinne an Coimisiún measúnú ar fhorálacha ábhartha Acht Cheanada um Cháin Ioncaim, go háirithe Roinn 162 agus Cuid XX (‘Rialacha Tuairiscithe le haghaidh Oibreoirí Ardán Digiteach’) de, a cuireadh isteach le Roinn 78(1) d’Acht Cheanada um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1, agus a thiocfaidh i bhfeidhm, de réir Roinn 78(2) den Acht sin, an 1 Eanáir 2024, agus DPI-MCAA arna shíniú faoi láthair ag údaráis inniúla Cheanada agus ag na Ballstáit is sínitheoirí.
For the purposes of the determination, the Commission assessed the relevant provisions of Canada’s Income Tax Act, in particular Section 162 and Part XX (‘Reporting Rules for Digital Platform Operators’) thereof, which was added by Section 78(1) of Canada’s Budget Implementation Act, 2023, No 1, and which, according to Section 78(2) of that Act, will enter into force on 1 January 2024, and the DPI-MCAA currently signed by the competent authorities of Canada and the signatory Member States.
#3213441
Is creat dlíthiúil idirnáisiúnta é DPI-MCAA a d’fhorbair ECFE chun tacú leis an uathmhalartú bliantúil faisnéise arna bailiú faoi Rialacha Samhla ECFE ag dlínse chónaithe an oibreora ardán le dlínsí cónaithe na ndíoltóirí agus, i ndáil le hidirbhearta a bhaineann le réadmhaoin a fháil ar cíos, leis na dlínsí ina bhfuil an réadmhaoin sin lonnaithe, de réir mar a chinntear ar bhonn na nósanna imeachta maidir le dícheall cuí.
The DPI-MCAA is an international legal framework developed by the OECD to support the annual automatic exchange of information collected under the OECD Model Rules by the residence jurisdiction of the platform operator with the jurisdictions of residence of the sellers and, with respect to transactions involving the rental of immovable property, the jurisdictions in which such immovable property is located, as determined on the basis of the due diligence procedures.
#3213443
I dtaca leis na sainmhínithe maidir leis an oibreoir ardáin tuairiscithe a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(1) go A(4), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 2 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 2 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding the reporting platform operator set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(1) to A(4), of Annex V to Directive 2011/16/EU.
#3213444
I dtaca leis na sainmhínithe maidir le díoltóirí intuairiscithe a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna B(1) go B(4), C(1) agus C(2), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 3 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 3 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding reportable sellers set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs B(1) to B(4), C(1) and C(2), of Annex V to Directive 2011/16/EU.
#3213445
I dtaca leis na sainmhínithe maidir le gníomhaíocht ábhartha a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(8), A(10), A(11) agus C(9) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 4 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 4 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions of relevant activity set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(8), A(10), A(11) and C(9) of Annex V to Directive 2011/16/EU.
#3213449
Dá bhrí sin, an fhaisnéis a cheanglaítear a uathmhalartú idir údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí de bhun DPI-MCAA, ba cheart a mheas go bhfuil sí coibhéiseach leis an bhfaisnéis a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
Therefore, the information that is required to be automatically exchanged between the competent authorities of Canada and the signatory Member States pursuant to the DPI-MCAA should be deemed to be equivalent to that specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
#3213452
Thairis sin, níor cheart feidhm a bheith ag an gcinneadh coibhéise ach amháin ar choinníoll go ngníomhachtaítear an caidreamh malartaithe idir Ceanada agus gach ceann de na Ballstáit is sínitheoirí i gcomhréir le Roinn 7 de DPI-MCAA.
Furthermore, the determination of equivalence should only apply provided that the exchange relationship between Canada and each of the signatory Member States is activated in accordance with Section 7 of the DPI-MCAA.
#3213453
Mar a cheanglaítear le hAirteagal 25(1) de Threoir 2011/16/AE, ba cheart Rialachán (AE) 2016/679 ó Pharlaimint na hEorpa agus ón gComhairle a chomhlíonadh le gach malartú faisnéise idir údaráis inniúla na mBallstát agus dlínsí nach dlínsí de chuid an Aontais iad de bhun DPI-MCAA.
As required by Article 25(1) of Directive 2011/16/EU, all exchange of information between the competent authorities of Member States and non-Union jurisdictions pursuant to the DPI-MCAA should comply with Regulation (EU) 2016/679 of the European Parliament and of the Council.
#3213472
Tá DPI-MCAA le fáil ar líne ag https://www.oecd.org/tax/exchange-of-tax-information/model-reporting-rules-for-digital-platforms-international-exchange-framework-and-optional-module-for-sale-of-goods.pdf.
The DPI-MCAA is available online at https://www.oecd.org/tax/exchange-of-tax-information/model-reporting-rules-for-digital-platforms-international-exchange-framework-and-optional-module-for-sale-of-goods.pdf
#3045705
Tar éis iarraidh a fháil ó údarás inniúil na Nua-Shéalainne an 31 Márta 2023, chinn an Coimisiún cinneadh a dhéanamh cé acu a bhaineann nó nach mbaineann an fhaisnéis a cheanglaítear a huathmhalartú de bhun Chomhaontú Iltaobhach na nÚdarás Inniúil maidir le huathmhalartú faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (‘DPI-MCAA’), is comhaontú arna shíniú, faoi láthair, ag údaráis inniúla na Nua-Shéalainne agus na Beilge, na Bulgáire, na Cróite, na Cipire, na hEastóine, na Fionlainne, na hÉireann, na Laitvia, Lucsamburg, Mhálta, na hÍsiltíre, na Polainne, na Portaingéile, na Slóvaice, na Slóivéine, na Spáinne agus na Sualainne (‘na Ballstáit is sínitheoirí’) leis na gníomhaíochtaí a thagann faoi raon feidhme Threoir 2011/16/AE agus an bhfuil sí coibhéiseach leis an bhfaisnéis a cheanglaítear faoi na rialacha tuairiscithe a leagtar amach sa Treoir sin.
Following a request by the competent authority of New Zealand on 31 March 2023, the Commission decided to determine whether the information that is required to be automatically exchanged pursuant to the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) currently signed by the competent authorities of New Zealand and Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Ireland, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain and Sweden (‘the signatory Member States’) relates to the activities within the scope of Directive 2011/16/EU and whether it is equivalent to the information required under the reporting rules set out in that Directive.
#3045727
An fhaisnéis a cheanglaítear a uathmhalartú de bhun an Achta um Cánachas (Rátaí Bliantúla le haghaidh 2022–23, Geilleagar Ardáin, agus Ábhair Feabhsúcháin) 2023 agus Chomhaontú Iltaobhach na nÚdarás Inniúil maidir le huathmhalartú faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (‘DPI-MCAA’)), is comhaontú arna shíniú, faoi láthair, ag údaráis inniúla na Nua-Shéalainne agus na Beilge, na Bulgáire, na Cróite, na Cipire, na hEastóine, na Fionlainne, na hÉireann, na Laitvia, Lucsamburg, Mhálta, na hÍsiltíre, na Polainne, na Portaingéile, Phoblacht na Slóvaice, na Slóivéine, na Spáinne agus na Sualainne (‘na Ballstáit is sínitheoirí’), tá sí coibhéiseach, de réir bhrí Roinn I, fomhír A(7), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, leis an bhfaisnéis a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
The information that is required to be automatically exchanged pursuant to the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 and the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) currently signed by the competent authorities of New Zealand and Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Ireland, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, the Slovak Republic, Slovenia, Spain and Sweden (‘the signatory Member States’) is equivalent, within the meaning of Section I, subparagraph A(7), of Annex V to Directive 2011/16/EU, to the information specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
#3213438
Tar éis iarraidh a fháil ó údarás inniúil Cheanada an 30 Meitheamh 2023, chinn an Coimisiún cinneadh a dhéanamh cé acu a bhaineann nó nach mbaineann an fhaisnéis a cheanglaítear a uathmhalartú de bhun Chomhaontú Iltaobhach na nÚdarás Inniúil maidir le huathmhalartú faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (‘DPI-MCAA’), comhaontú arna shíniú, faoi láthair, ag údaráis inniúla Cheanada agus na Beilge, na Bulgáire, na Cipire, na Cróite, na hEastóine, na hÉireann, na Fionlainne, na hÍsiltíre, na Laitvia, Lucsamburg, Mhálta, na Polainne, na Portaingéile, na Slóivéine, na Slóvaice, na Spáinne agus na Sualainne (‘na Ballstáit is sínitheoirí’) leis na gníomhaíochtaí a thagann faoi raon feidhme Threoir 2011/16/AE agus cé acu atá nó nach bhfuil sí coibhéiseach leis an bhfaisnéis a cheanglaítear faoi na rialacha tuairiscithe a leagtar amach sa Treoir sin.
Following a request by the competent authority of Canada on 30 June 2023, the Commission decided to determine whether the information that is required to be automatically exchanged pursuant to the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) currently signed by the competent authorities of Canada and Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Ireland, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain and Sweden (‘the signatory Member States’) relates to the activities within the scope of Directive 2011/16/EU and whether it is equivalent to the information required under the reporting rules set out in that Directive.
#3213446
I dtaca leis na nósanna imeachta maidir le dícheall cuí a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na nósanna imeachta maidir le dícheall cuí a leagtar amach i Roinn II d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(7), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 5 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 5 of Implementing Regulation (EU) 2023/823, the Commission has determined that the due diligence procedures set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the due diligence procedures set out in Section II of Annex V to Directive 2011/16/EU and the definitions set out in Section I, subparagraphs C(3) to C(7), of Annex V to Directive 2011/16/EU.
#3213447
I dtaca leis na ceanglais maidir le tuairisciú a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na ceanglais maidir le tuairisciú a leagtar amach i Roinn III, fomhíreanna A(1), A(2), A(5), A(6) agus A(7) agus mír B d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(8) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 6 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 6 of Implementing Regulation (EU) 2023/823, the Commission has determined that the reporting requirements set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the reporting requirements set out in Section III, subparagraphs A(1), A(2), A(5), A(6) and A(7) and paragraph B of Annex V to Directive 2011/16/EU, and the definitions set out in Section I, subparagraphs C(3) to C(8), of Annex V to Directive 2011/16/EU.
#3213448
I dtaca leis na rialacha agus na nósanna imeachta riaracháin a leagtar síos san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chun cur chun feidhme éifeachtach agus comhlíonadh na nósanna imeachta maidir le dícheall cuí agus na gceanglas maidir le tuairisciú a áirithiú, chinn an Coimisiún go bhfuil siad coibhéiseach leis na forálacha a leagtar amach i Roinn IV, míreanna A go D d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 7 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 7 of Implementing Regulation (EU) 2023/823, the Commission has determined that the rules and administrative procedures laid down in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States, to ensure the effective implementation of, and compliance with, the due diligence procedures and reporting requirements are equivalent to the provisions set out in Section IV, paragraphs A to D of Annex V to Directive 2011/16/EU.