Má chomhlíonann córas cánach critéar na tairsí maidir le leibhéal éifeachtach cánachais atá i bhfad níos ísle, ná na leibhéil sin a bhfuil feidhm acu go ginearálta sna Rannpháirtithe, ba cheart a mheas go bhféadfadh sé dochar a dhéanamh dó.
If a tax regime meets the gateway criterion of imposing a significantly lower effective level of taxation than those levels which generally apply in the Participants, including zero taxation, it should be considered potentially harmful.
Má chomhlíonann córas cánach critéar na tairsí maidir le leibhéal éifeachtach cánachais atá i bhfad níos ísle, ná na leibhéil sin a bhfuil feidhm acu go ginearálta sna Rannpháirtithe, ba cheart a mheas go bhféadfadh sé dochar a dhéanamh dó.
If a tax regime meets the gateway criterion of imposing a significantly lower effective level of taxation than those levels which generally apply in the Participants, including zero taxation, it should be considered potentially harmful.
De mhaolú ar Airteagal 26 go hAirteagal 31, áiritheoidh na Ballstáit, arna roghnú sin don chomheintiteas is comhdaitheoir, go measfar go mbeidh an cháin bhreisiúcháin atá dlite de ghrúpa i ndlínse áirithe a bheith cothrom le nialas do bhliain fhioscach má chomhlíonann leibhéal éifeachtach cánachais na gcomheintiteas atá lonnaithe sa dlínse sin na coinníollacha i gcomhaontú idirnáisiúnta cáilitheach maidir le tearmainn.
By way of derogation from Articles 26 to 31, Member States shall ensure that, at the election of the filing constituent entity, the top-up tax due by a group in a jurisdiction shall be deemed to be zero for a fiscal year if the effective level of taxation of the constituent entities located in that jurisdiction fulfils the conditions of a qualifying international agreement on safe harbours.