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G20 (2022), 2022 G20 Sustainable Finance Report [G20 (2022), Tuarascáil 2022 ó G20 maidir le hAirgeadas Inbhuanaithe].
G20 (2022), 2022 G20 Sustainable Finance Report.
G20 (2022), 2022 G20 Sustainable Finance Report [G20 (2022), Tuarascáil 2022 ó G20 maidir le hAirgeadas Inbhuanaithe].
G20 (2022), 2022 G20 Sustainable Finance Report.
GNC (G20)
CNG (G20)
Turba-GNC (G20)
CNG (G20) Turbo
GNC (ΔCO2mCNG(G20)) [g CO2/km]
CNG (ΔCO2mCNG(G20)) [g CO2/km]
an G20;
the G20;
‘G20’ ‘Gás Ard’ (100 faoin gcéad ainmniúil Meatáin)
"G20" "High Gas" (nominal 100 per cent Methane)
‘G20’ ‘Gás Ard’ (100 faoin gcéad meatáin)
"G20" "High Gas" (nominal 100 per cent methane)
Breosla G20
Fuel G20
GNC (G20)
CNG (G20)
cf = 1 i gcás GPL nó breosla tagartha G20;
cf = 1 in the case of LPG or G20 reference fuel;
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.
D’éiligh G20 arís agus arís eile go mbeadh caighdeáin chuntasaíochta dhomhanda agus cóineasú caighdeán cuntasaíochta reatha agus sa todhchaí ann.
The G20 has repeatedly called for global accounting standards and for the convergence of existing and future accounting standards.
Tá neartú trédhearcachta ar cheann de na comhphrionsabail chun an córas airgeadais a neartú de réir mar a deimhníodh le ráiteas Cheannairí G20 i Londain an 2 Aibreán 2009.
Strengthening transparency is one of the shared principles to strengthen the financial system as confirmed by the G20 Leaders’ statement in London on 2 April 2009.
An 9 Samhain 2015, d’fhoilsigh an Bord um Chobhsaíocht Airgeadais (FSB) Bileog Téarmaí (“caighdeán TLAC”) an Chumais Iomláin Ionsúcháin Caillteanais (TLAC), agus d’fhormhuinigh G20 é i Samhain 2015.
On 9 November 2015, the Financial Stability Board (FSB) published the Total Loss-absorbing Capacity (TLAC) Term Sheet (‘the TLAC standard’),which was endorsed by the G20 in November 2015.
Go háirithe, is freagairt é IFRS 9 don iarraidh ó G20 dul i dtreo samhla a bheidh dírithe níos fearr ar an todhchaí lena sainaithneofar na caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais.
In particular, IFRS 9 responds to the G20’s call to move to a more forward-looking model for the recognition of expected credit losses on financial assets.
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.
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.
Chun tacú lena sheasamh, rinneadh tagairt san iarraidh d’imscrúduithe an Choimisiúin le déanaí ar earnáil cruach na Síne nó do chonclúidí Fhóram Domhanda an G20 maidir le Ró-Acmhainn sa Tionscal Cruach.
To support its position, the request referred to the Commission’s recent investigations of the Chinese steel sector or the conclusions of the G20 Global Forum on Steel Excess Capacity.
Chun tacú lena sheasamh, rinneadh tagairt san iarraidh d’imscrúduithe an Choimisiúin le déanaí ar earnáil cruach na Síne nó do chonclúidí Fhóram Domhanda an G20 maidir le Ró-Acmhainn sa Tionscal Cruach.
To support its position, the request referred to the Commission’s recent investigations of the Chinese steel sector or the conclusions of the G20 Global Forum on Steel Excess Capacity.
E.g., G7, G20, OECD, an tAontas Idirnáisiúnta Teileachumarsáide, an Eagraíocht Idirnáisiúnta um Chaighdeánú, an Coimisiún Idirnáisiúnta Leictriteicniúil, Institiúid na nInnealtóirí Leictreacha agus Leictreonacha.
E.g., G7, G20, OECD, International Telecommunications Union, International Organization for Standardization, International Electrotechnical Commission, Institute of Electrical and Electronics Engineers.
I measc na gcomhpháirtithe tábhachtacha ina leith seo tá an Eagraíocht Idirnáisiúnta Saothair, an ECFE agus an G7 agus G20.
Key partners in this regard include the International Labour Organization, the OECD and the G7 and G20.
Déanann sé é sin trí thaidhleoireacht eacnamaíoch agus trí idirphlé maicreacnamaíoch mar chuid dá chaidreamh déthaobhach, lena n-áirítear iltaobhach i gcás an G20.
It does this through economic diplomacy and macroeconomic dialogues as part of its bilateral relations, including in multilateral for a such as the G20.
(5) Ag an gcruinniú mullaigh in Pittsburgh an 26 Meán Fómhair 2009, chomhaontaigh ceannairí an G20 gur cheart gach conradh caighdeánaithe díorthach thar an gcuntar a imréiteach trí chontrapháirtí lárnacha faoi dheireadh na bliana 2012, agus gur cheart conarthaí díorthacha thar an gcuntar a thuairisciú do stórtha trádála.
(5) At the 26 September 2009 summit in Pittsburgh, G20 leaders agreed that all standardised OTC derivative contracts should be cleared through a central counterparty (CCP) by the end of 2012 and that OTC derivative contracts should be reported to trade repositories.
I mí an Mheithimh 2010, dheimhnigh Ceannairí an G20 in Toronto a dtiomantas agus gheall siad freisin dlús a chur le bearta láidre a chur chun feidhme chun trédhearcacht agus formhaoirseacht rialála ar na gconarthaí díorthacha thar an gcuntar a fheabhsú ar bhealach atá comhsheasmhach agus neamh-idirdhealaitheach go hidirnáisiúnta.
In June 2010, G20 leaders in Toronto reaffirmed their commitment and also committed to accelerate the implementation of strong measures to improve transparency and regulatory oversight of OTC derivative contracts in an internationally consistent and non-discriminatory way.
(8) Is iomchuí sa chomhthéacs seo, agus saintréithe margaí na ndíorthach mar aon le feidhmiú na gcontrapháirtithe lárnacha á gcur san áireamh, coibhéis éifeachtach na gcóras eachtrach rialála a fhíorú i gcomhlíonadh spriocanna agus caighdeán an G20 chun an trédhearcacht i margaí na ndíorthach a fheabhsú, an riosca sistéamach a mhaolú agus cosaint a chur ar fáil ar dhrochúsáid margaidh.
(8) It is appropriate and necessary in this context, taking account of the characteristics of derivative markets and the functioning of CCPs, to verify the effective equivalence of foreign regulatory systems in meeting G20 goals and standards in order to improve transparency in derivatives markets, mitigate systemic risk and protect against market abuse.
Tá sé chun leasa an Aontais a chaidreamh agus a idirphlé a neartú le tíortha a bhfuil leas straitéiseach ag an Aontas naisc a chothú leo, go háirithe i leith tíortha forbartha agus tíortha i mbéal forbartha a bhfuil ról tábhachtach méadaithe acu i gcúrsaí domhanda, lena n-áirítear i rialachas domhanda, i mbeartas eachtrach, sa gheilleagar idirnáisiúnta, i bhfóraim agus comhlachtaí iltaobhacha, amhail an G8 agus an G20, agus i ndul i ngleic le dúshláin ar cúraimí domhanda iad.
It is in the Union's interest to deepen its relations and dialogue with countries with which the Union has a strategic interest in promoting links, especially developed and developing countries which play an increasingly important role in world affairs, including in global governance, foreign policy, the international economy, multilateral fora and bodies such as the G8 and the G20, and in addressing challenges of global concern.
Ina fhianaise sin, an 29 Lúnasa 2013 ghlac BCA an Creat Beartais dar teideal “An Fhormhaoirseacht agus an Rialáil ar an Scáthbhancaeireacht a Neartú”(“Creat Beartais BCA”) chun díriú ar rioscaí na scáthbhaincéireachta in iasachtú urrús agus comhaontuithe athcheannaigh ar thacaigh ceannairí an G20 leis i mí Mheán Fómhair 2013.
Against this background, on 29 August 2013, the FSB adopted the policy framework entitled ‘Strengthening Oversight and Regulation of Shadow Banking’ (‘FSB Policy Framework’) for addressing shadow banking risks in securities lending and repos, which was endorsed in September 2013 by the G20 Leaders.
Ag féachaint don chomhaontú a rinneadh idir páirtithe chruinniú mullaigh G20 Pittsburgh an 25 Meán Fómhair 2009 chun trádáil i gconarthaí díorthach caighdeánaithe thar an gcuntar a bhogadh go dtí malartáin nó ardáin trádála leictreonaí i gcás inarb iomchuí, ba cheart nós imeachta rialála foirmiúil a shainiú chun sainordú a thabhairt do thrádáil idir contrapháirtithe airgeadais agus contrapháirtithe neamhairgeadais móra i ngach díorthach a measadh go raibh siad incháilithe d’imréiteach agus atá leachtach a ndóthain le tarlú ar raon ionad trádála faoi réir rialacháin inchomparáide agus lena gcuirtear ar chumas rannpháirtithe trádáil a dhéanamh le hiliomad contrapháirtithe.
Considering the agreement reached by the parties to the G20 Pittsburgh summit on 25 September 2009 to move trading in standardised OTC derivative contracts to exchanges or electronic trading platforms where appropriate, a formal regulatory procedure should be defined for mandating trading between financial counterparties and large non-financial counterparties in all derivatives which have been considered to be clearing-eligible and which are sufficiently liquid to take place on a range of trading venues subject to comparable regulation and enabling participants to trade with multiple counterparties.
Ag féachaint don chomhaontú a rinneadh idir páirtithe chruinniú mullaigh G20 in Pittsburgh an 25 Meán Fómhair 2009 chun trádáil i gconarthaí díorthach caighdeánaithe thar an gcuntar a bhogadh go dtí malartáin nó ardáin trádála leictreonaí i gcás inarb iomchuí ar thaobh amháin, agus do leachtacht níos lú díorthach éagsúil thar an gcuntar i gcomórtas leo ar an taobh eile, is iomchuí foráil a dhéanamh do raon oiriúnach d’ionaid incháilithe a bhféadfaí trádáil a dhéanamh orthu de bhun an ghealltanais sin.
Considering the agreement reached by the parties to the G20 in Pittsburgh on 25 September 2009 to move trading in standardised OTC derivative contracts to exchanges or electronic trading platforms where appropriate on the one hand, and the relatively lower liquidity of various OTC derivatives on the other, it is appropriate to provide for a suitable range of eligible venues on which trading pursuant to that commitment can take place.
D’aithin G20, tríd an Tionscnamh um Bonneagar Domhanda, a thábhachtaí atá an infheistíocht leis an éileamh a spreagadh agus le táirgiúlacht agus fás a mhéadú agus leag sé síos tiomantas dó féin i dtaca le timpeallacht a chruthú ina n-éascaítear leibhéil níos airde infheistíochta.
The G20, through the Global Infrastructure Initiative, has recognised the importance of investment in boosting demand and lifting productivity and growth and has committed itself to creating a climate that facilitates higher levels of investment.
D'aithin G20, tríd an Tionscnamh um Bonneagar Domhanda, a thábhachtaí is atá an infheistíocht leis an éileamh a spreagadh agus le táirgiúlacht agus fás a mhéadú agus tá siad tiomanta do thimpeallacht a chruthú a éascaíonn leibhéil infheistíochta níos airde.
The G20, through the Global Infrastructure Initiative, has recognised the importance of investment in boosting demand and lifting productivity and growth and has committed to creating a climate that facilitates higher levels of investment.
Ag an gcruinniú mullaigh in Pittsburgh an 26 Meán Fómhair 2009, chomhaontaigh ceannairí an G20 gur cheart gach conradh caighdeánaithe díorthach thar an gcuntar a imréiteach trí chontrapháirtí lárnacha faoi dheireadh na bliana 2012, agus gur cheart conarthaí díorthacha thar an gcuntar a thuairisciú do stórtha trádála.
At the 26 September 2009 summit in Pittsburgh, G20 leaders agreed that all standardised OTC derivative contracts should be cleared through a central counterparty (CCP) by the end of 2012 and that OTC derivative contracts should be reported to trade repositories.
I mí an Mheithimh 2010, dheimhnigh Ceannairí an G20 in Toronto a dtiomantas agus gheall siad freisin dlús a chur le bearta láidre a chur chun feidhme chun trédhearcacht agus formhaoirseacht rialála ar na gconarthaí díorthacha thar an gcuntar a fheabhsú ar bhealach atá comhsheasmhach agus neamh-idirdhealaitheach go hidirnáisiúnta.
In June 2010, G20 leaders in Toronto reaffirmed their commitment and also committed to accelerate the implementation of strong measures to improve transparency and regulatory oversight of OTC derivative contracts in an internationally consistent and non-discriminatory way.
Is iomchuí sa chomhthéacs seo, agus saintréithe margaí na ndíorthach mar aon le feidhmiú na gcontrapháirtithe lárnacha á gcur san áireamh, coibhéis éifeachtach na gcóras eachtrach rialála a fhíorú i gcomhlíonadh spriocanna agus caighdeán an G20 chun an trédhearcacht i margaí na ndíorthach a fheabhsú, an riosca sistéamach a mhaolú agus cosaint a chur ar fáil ar dhrochúsáid margaidh.
It is appropriate and necessary in this context, taking account of the characteristics of derivative markets and the functioning of CCPs, to verify the effective equivalence of foreign regulatory systems in meeting G20 goals and standards in order to improve transparency in derivatives markets, mitigate systemic risk and protect against market abuse.
Sa chomhthéacs sin, tá an tAontas ag obair le comhpháirtithe i bhfóraim éagsúla idirnáisiúnta amhail G20, G7 agus NA chun gníomhaíocht chomhbheartaithe a chur chun cinn agus is cuid d’iarrachtaí an Aontais é an Treoir seo chuige sin.
In that context, the Union is working with partners in many international fora such as G20, G7 and the UN to promote concerted action and this Directive is part of the Union’s efforts in that regard.
Ba cheart an simpliú sin agus cur chuige níos comhréirí, áfach, a bheith gan dochar do na cuspóirí uileghabhálacha a bhaineann le cobhsaíocht airgeadais a chur chun cinn agus rioscaí sistéamacha a mhaolú i gcomhréir leis an ráiteas a rinne ceannairí G20 ag an gCruinniú Mullaigh in Pittsburgh ar an 26 Meán Fómhair 2009.
That simplification and a more proportionate approach should, however, be without prejudice to the overarching objectives of promoting financial stability and mitigating systemic risks in line with the statement by G20 leaders at the 26 September 2009 Summit in Pittsburgh.
Chun go n-áiritheofar an chobhsaíocht airgeadais agus chun míshocracht sa mhargadh a sheachaint, ba cheart do ÚEUM, agus aird á tabhairt, ag an am céanna, ar chuspóirí G20, a áirithiú, i gcás ina mbeidh sé iomchuí deireadh a chur leis an oibleagáid imréitigh, go gcuirfear deireadh leis sin le linn fhionraí na hoibleagáide imréitigh agus in am trátha chun go bhféadfar na caighdeáin theicniúla rialála ábhartha a leasú.
In order to ensure financial stability and to avoid market disruption, ESMA should, while keeping in mind the G20 objectives, ensure that, where the abolition of the clearing obligation is appropriate, that abolition is instigated during the suspension of the clearing obligation and in sufficient time to enable the amendment of the relevant regulatory technical standards.
Ós amhlaidh atá, ba cheart do na Páirtithe, agus a n‐uathriail cinnteoireachta á coimeád acu, comhar a dhéanamh i bhfóraim idirnáisiúnta, amhail G7 agus G20, i gcás ina rachaidh sin lena gcomhleas agus i réimsí lena n‐áirítear na cinn seo a leanas:
As such, while preserving their decision-making autonomy, the Parties should cooperate in international fora, such as the G7 and the G20, where it is in their mutual interest, including in the areas of:
I gcomhréir leis na gealltanais atá tugtha ag ceannairí G20 ó tharla an ghéarchéim airgeadais, leagtar síos i Rialachán (AE) Uimh. 648/2012 nach mór díorthaigh TAC caighdeánaithe a imréiteach go lárnach trí CPL.
In accordance with commitments entered into by G20 leaders since the 2008 financial crisis, Regulation (EU) No 648/2012 also requires standardised OTC derivatives to be centrally cleared by a CCP.
Déanfar caighdeáin idirnáisiúnta Ghrúpa an Fhichead (G20) agus na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (OECD) a bhaineann le dea-rialachas fioscach, trédhearcacht, malartuithe faisnéise agus cleachtais chánach dhíobhálacha agus go háirithe na critéir maidir le substaint eacnamaíoch arna mbunú ag Fóram OECD maidir le Cleachtais Chánach Dhíobhálacha, déanfar iad sin a chomhlíonadh i nGiobráltar, d’fhonn Giobráltar a bheith rannpháirteach i gCreat Cuimsitheach OECD maidir le creimeadh an bhoinn agus aistriú brabúis.
The international standards of the Group of Twenty (G20) and of the Organisation for Economic Co-operation and Development (OECD) relating to good fiscal governance, transparency, exchanges of information and harmful tax practices and in particular the economic substance criteria established by the OECD Forum on Harmful Tax Practices shall be complied with in Gibraltar, with a view to Gibraltar's participation in the OECD Inclusive Framework on base erosion and profit shifting (BEPS).
Ar na caighdeáin sin a comhaontaíodh go hidirnáisiúnta tá, inter alia, ‘Croíphrionsabail do mhaoirseacht baincéireachta éifeachtach’ (Coiste Basel), ‘Croíphrionsabail Árachais’ (an Comhlachas Idirnáisiúnta Maoirseoirí Árachais), ‘Cuspóirí agus Prionsabail maidir le Rialáil Urrús’ (an Eagraíocht Idirnáisiúnta um Choimisiúin Urrús (IOSCO)), Comhaontú um malartú faisnéise maidir le hábhair cánach (ECFE), ‘Trédhearcacht agus malartú faisnéise chun críocha cánachais’ (G20), ‘Príomhthréithe córas éifeachtach imréitigh do bhonneagair margaidh airgeadais’ (an Bord um Chobhsaíocht Airgeadais).
Such internationally agreed standards are, inter alia, the Basel Committee’s ‘Core Principle for Effective Banking Supervision’, the ‘International Association of Insurance Supervisors’ ‘Insurance Core Principles’, the ‘International Organisation of Securities Commissions’ ‘Objectives and Principles of Securities Regulation’, the OECD’s Agreement on exchange of information on tax matters, the G20 ‘Statement on Transparency and exchange of information for tax purposes’, the Financial Stability Board’s ‘Key Attributes of Effective Resolution Regimes for Financial Institutions’.
tíortha i mbéal forbartha mar atá sa liosta d’fhaighteoirí Cúnaimh Forbartha Oifigiúil, ar comhaltaí iad de ghrúpa G20, agus tíortha agus críocha eile, i gcás ina mbeidh an nós imeachta ábhartha ar siúl i gcomhthéacs gníomhaíocht a mhaoiníonn an tAontas faoin Rialachán seo ina mbeidh siad páirteach;
developing countries, as included in the list of Official Development Assistance recipients, which are members of the G20, and other countries and territories, when the relevant procedure takes place in the context of an action financed by the Union under this Regulation in which they participate;
Thairis sin, luadh an Tuarascáil Aireachta ó Fhóram Domhanda G20 maidir le hAcmhainneacht Iomarcach Cruach (“GFSEC”), tuarascáil inar sainaithníodh na fóirdheontais earnáilsonracha seo a leanas atá i réim faoi stiúradh Rialtas na Síne: maoiniú fabhrach nach bhfuil i gcomhréir le dálaí margadhbhunaithe, instealltaí agus tiontaithe cothromais nach bhfuil i gcomhréir le dálaí margadhbhunaithe, deontais agus dámhachtainí, díolúintí cánach, lascainí agus aisíocaíochtaí, soláthar earraí agus seirbhísí, soláthar ionchur le haghaidh táirgí cruach dosmálta, ar ionchuir iad atá faoi bhun phraghas an mhargaidh lena n-áirítear dramh-mhiotal feiriúil, muciarann, gual cóic, nicil agus cróimiam, agus, ar deiridh, tacaíocht do chuideachtaí féimhithe.
Furthermore, it mentioned the Ministerial Report of the G20 Global Forum on Steel Excess Capacity (‘GFSEC’), which identified the following sector-specific subsidies as prospering under the GOC’s auspices: preferential financing inconsistent with market-based conditions, equity infusions and conversions inconsistent with market-based conditions, grants and awards, tax exemptions, reductions and refunds, the provision of goods and services, of stainless steel inputs below market price including ferrous scrap, pig iron, coking coal, nickel and ferrochrome/chromium, and, finally, support to bankrupt companies.
an comhar a fheabhsú le rialtais, le gnólachtaí, le comhpháirtithe sóisialta agus leis an tsochaí shibhialta i dtríú tíortha agus in eagraíochtaí idirnáisiúnta chun comhpháirtíochtaí agus comhghuaillíochtaí maidir le cosaint an chomhshaoil agus na haeráide a chruthú, agus comhar maidir leis an gcomhshaol agus maidir leis an athrú aeráide a chur chun cinn, lena n-áirítear in G7 agus in G20;
enhancing cooperation with governments, businesses, social partners and civil society in third countries and international organisations to form partnerships and alliances for environment and climate protection, and promoting cooperation on environment and climate change, including in G7 and G20;
Áiríodh leis na tagairtí sin, maidir le HRFS, na torthaí a bhí ar imscrúdú frith-fhóirdheontais a rinneadh le déanaí ar an earnáil, agus na torthaí i dTuarascáil Aireachta an G20 ón bhFóram Domhanda um Chumas Iomarcach Cruach.
Those references included, with regard to HRFS, the findings in a recent anti-subsidy investigation into the sector, and the findings in the G20 Ministerial Report by the Global Forum on Steel Excess Capacity.
Táthar tagtha ar chomhaontú laistigh den Eagraíocht um Chomhar agus Forbairt Eacnamaíochta agus laistigh de Chreat Cuimsitheach G20 um Chreimeadh an Bhoinn agus Aistriú Brabúis maidir le cánachas domhanda a athchóiriú chun aghaidh a thabhairt ar na dúshláin chánach a eascraíonn as digiteáil an gheilleagair agus chun iomaíochas díobhálach cánach a theorannú.
An agreement on reforming global taxation to address the tax challenges arising from the digitalisation of the economy and to limit harmful tax competition has been reached within the Organisation for Economic Co-operation and Development and G20 Inclusive Framework on Base Erosion and Profit Shifting.
Déantar na tosca rialachais is ábhartha d”úsáideoirí a liostú i gcreataí tuairiscithe údarásacha amhail an Tionscnamh Domhanda um Thuairisciú agus an Tascfhórsa um Nochtaí Airgeadais a bhaineann leis an Aeráid, agus ag creataí domhanda údarásacha amhail Prionsabail Rialachais Dhomhanda an Líonra Idirnáisiúnta um Rialachas Corparáideach agus Prionsabail Rialachais Chorparáidigh G20/ECFE.
Governance factors that are most relevant to users are listed by authoritative reporting frameworks such as the Global Reporting Initiative and the Task Force on Climate-related Financial Disclosures, as well as by authoritative global frameworks such as the Global Governance Principles of the International Corporate Governance Network and the G20/OECD Principles of Corporate Governance.
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.
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.
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.