#534537
http://ec.europa.eu/sport/news/20120803-eu-xg-shp-fin-rpt_en.htm
http://ec.europa.eu/sport/news/20120803-eu-xg-shp-fin-rpt_en.htm
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#2442532
eintiteas ar cuid de ghrúpa FIN nó de ghrúpa mórscála intíre é; agus
any entity that is part of an MNE group or of a large-scale domestic group; and
#2442533
aon bhuanbhunaíocht phríomheintitis ar cuid de ghrúpa FIN í dá dtagraítear i bpointe (a);
any permanent establishment of a main entity that is part of an MNE group referred to in point (a);
#2442596
comheintiteas ghrúpa FIN nó grúpa mórscála intíre atá lonnaithe i ndlínse ísealchánach; nó
a constituent entity of an MNE group or of a large-scale domestic group that is located in a low-tax jurisdiction; or
#2442728
UTPR a chur i bhfeidhm ar fud ghrúpa FIN
Application of a UTPR across the MNE group
#2443110
Comheintitis ag dul isteach i ngrúpa FIN nó grúpa mórscála intíre agus á fhágáil
Constituent entities joining and leaving an MNE group or a large-scale domestic group
#2443117
Seachas an tsócmhainn cánach iarchurtha maidir le caillteanas cáilitheach dá dtagraítear in Airteagal 23, cuirfidh grúpa FIN nó an grúpa mórscála intíre éadála san áireamh na sócmhainní cánach iarchurtha agus dliteanais chánach iarchurtha sprice a aistrítear idir grúpaí FIN nó grúpaí mórscála intíre, cuirfidh sé san áireamh iad ar an mbealach céanna agus an méid céanna amhail is dá mbeadh an sprioc faoi rialú ghrúpa FIN nó an ghrúpa mórscála intíre éadála nuair a tháinig na sócmhainní agus na dliteanais sin chun cinn;
With the exception of the qualifying loss deferred tax asset as referred to in Article 23, the deferred tax assets and deferred tax liabilities of a target that are transferred between MNE groups or large-scale domestic groups shall be taken into account by the acquiring MNE group or large-scale domestic group in the same manner and to the same extent as if the acquiring MNE group or large-scale domestic group controlled the target when such assets and liabilities arose.
#2443166
Grúpaí FIN ilmháthar
Multi-parented MNE groups
#2443333
An chéim thosaigh d'eisiamh grúpaí FIN agus grúpaí mórscála intíre ó IIR agus UTPR
Initial phase of exclusion from the IIR and UTPR of MNE groups and large-scale domestic groups
#2720780
Kivikummuntie 1, FIN-07955 Tesjoki An Fhionlainn
Kivikummuntie 1, FIN-07955 Tesjoki Finland
#2442420
Maidir leis an máthaireintiteas deiridh de ghrúpa FIN nó de ghrúpa mórscála intíre, i gcás leas rialaitheach a bheith ag an máthaireintiteas sin go díreach nó go hindíreach i ngach comheintiteas eile de chuid ghrúpa FIN nó den ghrúpa mórscála intíre, tá sé i gcroílár an chórais.
The ultimate parent entity of an MNE group or of a large-scale domestic group, where that parent entity directly or indirectly owns a controlling interest in all other constituent entities of the MNE group or large-scale domestic group, stands at the heart of the system.
#2442436
Ba cheart ráta cánach éifeachtach de ghrúpa FIN i ngach dlínse ina ndéanann sé gníomhaíochtaí nó de ghrúpa mórscála intíre a chur i gcomparáid leis an íosráta cánach 15 % a comhaontaíodh chun a chinneadh ar cheart do ghrúpa FIN nó don ghrúpa mórscála intíre a bheith faoi dhliteanas cáin bhreisiúcháin a íoc agus, dá bhrí sin, ba cheart dóibh IRR nó an UTPR a chur i bhfeidhm.
The effective tax rate of an MNE group in each jurisdiction where it carries out activities or of a large-scale domestic group should be compared to the agreed minimum tax rate of 15 % in order to determine whether the MNE group or large-scale domestic group should be liable to pay a top-up tax and consequently should apply the IIR or the UTPR.
#2442438
I gcásanna ina dtiteann an ráta cánach éifeachtach de ghrúpa FIN faoi bhun an íosráta cánach i ndlínse ar leith, ba cheart an cháin bhreisiúcháin a leithdháileadh ar na heintitis i ngrúpa FIN atá faoi dhliteanas an cháin sin a íoc i gcomhréir le cur i bhfeidhm IIR agus UTPR, chun cloí leis an ráta íosta éifeachtach 15 % a comhaontaíodh ar fud an domhain.
In cases where the effective tax rate of an MNE group falls below the minimum tax rate in a given jurisdiction, the top-up tax should be allocated to the entities in the MNE group that are liable to pay that tax in accordance with the application of the IIR and the UTPR, in order to comply with the globally agreed minimum effective rate of 15 %.
#2442447
Ba cheart cás sonrach ghrúpaí FIN atá ag an gcéim tosaigh dá ngníomhaíocht idirnáisiúnta a bhreithniú freisin ionas nach ndíspreagfaí forbairt gníomhaíochtaí trasteorann ag grúpaí FIN a bhaineann leas as cáin íseal ina ndlínse náisiúnta ina bhfuil siad ag feidhmiú den chuid is mó.
The specific case of MNE groups that are at the initial phase of their international activity should also be considered, in order not to discourage the development of cross-border activities by MNE groups that benefit from low taxation in their domestic jurisdiction in which they predominantly operate.
#2442448
Dá bhrí sin, ba cheart gníomhaíochtaí náisiúnta ghrúpaí FIN den sórt sin a bhfuil cáin íseal orthu a eisiamh ó chur i bhfeidhm na rialacha ar feadh idirthréimhse cúig bliana, ar choinníoll nach bhfuil comheintitis ag grúpa FIN i níos mó ná sé dhlínse.
Therefore, the low-taxed domestic activities of such MNE groups should be excluded from the application of the rules for a transitional period of five years, provided that the MNE group does not have constituent entities in more than six jurisdictions.
#2442600
ciallaíonn “máthaireintitis faoi pháirt-úinéireacht” comheintiteas a bhfuil leas úinéireachta i gcomheintiteas eile sa ghrúpa FIN céanna nó sa ghrúpa mórscála intíre céanna, agus ar úinéireacht aige go díreach nó go hindíreach, ar comheintiteas é a bhfuil níos mó ná 20 % don leas úinéireachta ina bhrabúis ar seilbh, go díreach nó go hindíreach, ag duine amháin nó daoine éagsúla nach comheintitis den ghrúpa FIN nó den ghrúpa mórscála intíre iad agus nach gcáilíonn mar mháthaireintiteas deiridh, mar bhuanbhunaíocht ná mar eintiteas infheistíochta;
‘partially-owned parent entity’ means a constituent entity that owns, directly or indirectly, an ownership interest in another constituent entity of the same MNE group or large-scale domestic group, and for which more than 20 % of the ownership interest in its profits is held, directly or indirectly, by one or several persons that are not constituent entities of that MNE group or large-scale domestic group and that does not qualify as an ultimate parent entity, a permanent establishment or an investment entity;
#2442629
ciallaíonn “dlínse ísealchánach”, maidir le grúpa FIN nó grúpa mórscála intíre in aon bhliain fhioscach ar bith, Ballstát nó dlínse tríú tír ina bhfuil ioncam cáilitheach ag grúpa FIN nó ag an ngrúpa mórscála intíre agus ina bhfuil sé faoi réir ráta cánach éifeachtach atá níos ísle ná an t-íosráta cánach;
‘low-tax jurisdiction’ means, in respect of an MNE group or a large-scale domestic group in any fiscal year, a Member State or a third-country jurisdiction in which the MNE group or the large-scale domestic group has a qualifying income and is subject to an effective tax rate which is lower than the minimum tax rate;
#2442656
ciallaíonn “eintiteas is comhdaitheoir ainmnithe” an comheintiteas, seachas an máthaireintiteas deiridh, arna cheapadh ag grúpa FIN nó ag grúpa mórscála intíre chun na hoibleagáidí comhdúcháin a leagtar amach in Airteagal 44 a chomhlíonadh thar ceann ghrúpa FIN nó grúpa mórscála intíre.
‘designated filing entity’ means the constituent entity, other than the ultimate parent entity, that has been appointed by the MNE group or large-scale domestic group to fulfil the filing obligations set out in Article 44 on behalf of the MNE group or the large-scale domestic group.
#2442717
Má roghnaíonn Ballstát ina bhfuil comheintitis ghrúpa FIN nó grúpa mórscála intíre lonnaithe cáin bhreisiúcháin náisiúnta cháilithe a chur i bhfeidhm, beidh gach comheintiteas ísealchánach de chuid an ghrúpa FIN nó de chuid an ghrúpa mórscála intíre sa Bhallstát sin faoi réir na cánach breisiúcháin náisiúnta cáilithe sin le haghaidh na bliana fioscaí.
If a Member State where constituent entities of an MNE group or of a large-scale domestic group are located elects to apply a qualified domestic top-up tax, all low-taxed constituent entities of the MNE group or the large-scale domestic group in that Member State shall be subject to that domestic top-up tax for the fiscal year.
#2442729
I gcás ina bhfuil máthaireintiteas deiridh ghrúpa FIN lonnaithe i ndlínse tríú tír nach gcuirtear riail cháilithe maidir le cuimsiú ioncaim i bhfeidhm, nó i gcás inar eintiteas eisiata é an máthaireintiteas de chuid ghrúpa FIN, áiritheoidh na Ballstáit go bhfuil na comheintitis atá lonnaithe san Aontas faoi réir, sa Bhallstát ina bhfuil siad lonnaithe, coigeartú arb ionann é agus méid cháin bhreisiúcháin UTPR arna leithdháileadh ar an mBallstát sin don bhliain fhioscach i gcomhréir le hAirteagal 14.
Where the ultimate parent entity of an MNE group is located in a third-country jurisdiction that does not apply a qualified IIR, or where the ultimate parent entity of an MNE group is an excluded entity, Member States shall ensure that the constituent entities located in the Union are subject, in the Member State in which they are located, to an adjustment equal to the UTPR top-up tax amount allocated to that Member State for the fiscal year in accordance with Article 14.
#2442757
De mhaolú ar mhír 5, measfar céatadán UTPR de chuid dlínse i gcomhair ghrúpa FIN a bheith nialasach do bhliain fhioscach fad nach raibh mar thoradh ar an méid cánach breisiúcháin UTPR arna leithdháileadh ar an dlínse sin i mbliain fhioscach roimhe sin go bhfuil speansas breise cánach airgid ag comheintitis ghrúpa FIN sin atá lonnaithe sa dlínse sin arb ionann é, ar an iomlán, agus méid cánach breisiúcháin UTPR don bhliain fhioscach roimhe sin a leithdháiltear ar an dlínse sin.
By way of derogation from paragraph 5, a jurisdiction’s UTPR percentage for an MNE group shall be deemed to be zero for a fiscal year as long as the UTPR top-up tax amount allocated to that jurisdiction in a prior fiscal year has not resulted in the constituent entities of that MNE group located in that jurisdiction having an additional cash tax expense equal, in total, to the UTPR top-up tax amount for that prior fiscal year allocated to that jurisdiction.
#2442758
An líon fostaithe agus an glanluach de réir na leabhar a ghabhann le sócmhainní inláimhsithe comheintiteas grúpa FIN, ar grúpa é atá lonnaithe i ndlínse ag a bhfuil céatadán UTPR atá cothrom le nialas le haghaidh na bliana fioscaí, eisiafar an líon fostaithe agus glanluach na sócmhainní sin ó eilimintí na foirmle chun cháin bhreisiúcháin UTPR iomlán a dháileadh ar ghrúpa FIN le haghaidh na bliana fioscaí sin.
The number of employees and the net book value of tangible assets of the constituent entities of an MNE group which is located in a jurisdiction with a UTPR percentage of zero for a fiscal year shall be excluded from the elements of the formula for allocating the total UTPR top-up tax to the MNE group for that fiscal year.
#2443037
ciallaíonn “fostaithe incháilithe” fostaithe lánaimseartha nó páirtaimseartha comheintitis agus conraitheoirí neamhspleácha a ghlacann páirt i ngnáthghníomhaíochtaí oibriúcháin ghrúpa FIN nó an ghrúpa mórscála intíre faoi stiúir agus faoi rialú ghrúpa FIN nó an ghrúpa mórscála intíre;
‘eligible employees’ means full-time or part-time employees of a constituent entity and independent contractors participating in the ordinary operating activities of the MNE group or large-scale domestic group under the direction and control of the MNE group or large-scale domestic group;
#2443111
Maidir le heintiteas (“an sprioc”) a iompaíonn ina chomheintiteas de chuid grúpa FIN nó de chuid grúpa mórscála intíre nó eintiteas a éiríonn as a bheith ina chomheintiteas de sin mar thoradh ar leasanna úinéireachta díreacha nó indíreacha sa sprioc a bheith aistrithe, nó i gcás an sprioc a bheith iompaithe ina máthaireintiteas deiridh ar ghrúpa nua le linn bliain fhioscach (“an bhliain éadála”), caithfear leis an sprioc mar chomhalta de ghrúpa FIN nó den ghrúpa mórscála intíre chun críocha na Treorach seo ar choinníoll go n-áirítear sciar dá shócmhainní, dá dhliteanais, dá ioncam, dá chostais agus dá shreabha airgeadais ar bhonn líne ar líne i ráitis airgeadais chomhdhlúite an mháthaireintitis deiridh sa bhliain éadála.
Where an entity (the ‘target’) becomes or ceases to be a constituent entity of an MNE group or of a large-scale domestic group as a result of a transfer of direct or indirect ownership interests in the target, or where the target becomes the ultimate parent entity of a new group during a fiscal year (the ‘acquisition year’), the target shall be treated as a member of the MNE group or large-scale domestic group for the purposes of this Directive provided that a portion of its assets, liabilities, income, expenses and cash flows is included on a line-by-line basis in the consolidated financial statements of the ultimate parent entity in the acquisition year.
#2443118
Maidir le dliteanais chánach iarchurtha na sprice a áiríodh ina mhéid coigeartaithe cánach iarchurtha iomlán cheana, caithfidh grúpa FIN nó an grúpa mórscála intíre is diúscairteoir leo mar dhliteanais aisiompaithe, chun críocha Airteagal 22(7), agus mar dhliteanais ag eascairt ó ghrúpa FIN nó an grúpa mórscála intíre éadála leo sa bhliain éadála, ach amháin i gcás mar sin, go mbeidh feidhm ag aon laghdú ina dhiaidh sin ar chánacha cumhdaithe de bhun Airteagal 22(7) sa bhliain ina ndéantar an méid a athghabháil.
Deferred tax liabilities of the target that have previously been included in its total deferred tax adjustment amount shall be treated as reversed, for the purposes of Article 22(7), by the disposing MNE group or large-scale domestic group and as arising from the acquiring MNE group or large-scale domestic group in the acquisition year, except that in such a case any subsequent reduction of covered taxes pursuant to Article 22(7) shall have effect in the year in which the amount is recaptured.
#2443119
I gcás inar máthaireintiteas agus grúpeintiteas in dhá ghrúpa FIN nó i ngrúpa mórscála intíre nó níos mó ná sin le linn na bliana éadála í an sprioc, cuirfidh sí IIR i bhfeidhm ar leithligh maidir lena chion in-leithdháilte de cháin bhreisiúcháin comheintiteas ísealchánach a chinntear le haghaidh gach grúpa FIN nó grúpa mórscála intíre.
Where the target is a parent entity and is a group entity in two or more MNE groups or large-scale domestic groups during the acquisition year, it shall apply separately the IIR to its allocable shares of the top-up tax of low-taxed constituent entities determined for each MNE group or large-scale domestic group.
#2443177
I gcás ina bhfuil eintitis agus comheintitis de dhá ghrúpa nó níos mó ina gcuid de ghrúpa FIN ilmháthar nó de ghrúpa mórscála intíre ilmháthar, caithfear le heintitis agus le comheintitis gach grúpa mar chomhaltaí de ghrúpa FIN ilmháthar nó de ghrúpa mórscála intíre ilmháthar amháin.
Where entities and constituent entities of two or more groups form part of a multi-parented MNE group or large-scale domestic group, the entities and constituent entities of each group shall be treated as members of one multi-parented MNE group or large-scale domestic group.
#2443178
Caithfear le heintiteas nach eintiteas eisiata dá dtagraítear in Airteagal 2(3) é mar chomheintiteas má chomhdhlúthaíonn grúpa FIN nó grúpa mórscála intíre ilmháthar é ar bhonn líne ar líne, nó má tá a leasanna úinéireachta ar seilbh ag eintitis i ngrúpa FIN ilmháthar nó sa ghrúpa mórscála intíre ilmháthar .
An entity, other than an excluded entity referred to in Article 2(3), shall be treated as a constituent entity if it is consolidated on a line-by-line basis by the multi-parented MNE group or large-scale domestic group or if its controlling interests are held by entities in the multi-parented MNE group or large-scale domestic group.
#2443180
Is éard a bheidh i máthaireintitis deiridh na ngrúpaí ar leithligh lena gcomhdhéantar an grúpa FIN ilmháthar nó an ghrúpa mórscála intíre ilmháthar máthaireintitis deiridh ghrúpa FIN ilmháthar nó an ghrúpa mórscála intíre ilmháthar.
The ultimate parent entities of the separate groups that compose the multi-parented MNE group or large-scale domestic group shall be the ultimate parent entities of the multi-parented MNE group or large-scale domestic group.
#2443183
Cuirfidh comheintitis an ghrúpa FIN ilmháthar nó an ghrúpa mórscála intíreilmháthar atá lonnaithe i mBallstát UTPR i bhfeidhm i gcomhréir le hAirteagail 12, 13 agus 14, agus cuirfidh siad san áireamh cáin bhreisiúcháin gach comheintiteas ísealchánach atá ina chomhalta de ghrúpa FIN ilmháthar nó den ghrúpa mórscála intíre ilmháthar .
The constituent entities of the multi-parented MNE group or large-scale domestic group located in a Member State shall apply the UTPR in accordance with Articles 12, 13 and 14, taking into account the top-up tax of each low-taxed constituent entity that is a member of the multi-parented MNE group or large-scale domestic group.
#2443232
I gcás ina bhfágann comheintiteas atá faoi réir roghnú faoi mhír 1 grúpa FIN nó an grúpa mórscála intíre nó i gcás ina n-aistrítear a shócmhainní uile nach mór chuig duine nach comheintiteas é de chuid ghrúpa FIN nó an ghrúpa mórscála intíre chéanna atá lonnaithe sa dlínse chéanna, aon iarmhéid gan íoc sna cuntais athghabhála um cháin dáileachán measta i mblianta fioscacha roimhe sin inar bunaíodh na cuntais sin, caithfear leis na hiarmhéideanna sin mar laghdú ar na cánacha cumhdaithe coigeartaithe le haghaidh gach ceann de na blianta fioscacha sin i gcomhréir le hAirteagal 29(1).
Where a constituent entity that is subject to an election under paragraph 1 leaves the MNE group or large-scale domestic group or substantially all of its assets are transferred to a person that is not a constituent entity of the same MNE group or large-scale domestic group located in the same jurisdiction, any outstanding balance of the deemed distribution tax recapture accounts in previous fiscal years in which such account was established shall be treated as a reduction to the adjusted covered taxes for each of those fiscal years in accordance with Article 29(1).
#2443278
ciallaíonn “eintiteas áitiúil ainmnithe” comheintiteas ghrúpa FIN nó ghrúpa mórscála intíre atá lonnaithe i mBallstát agus ar cheap na comheintitis eile de chuid ghrúpa FIN nó an ghrúpa mórscála intíre atá lonnaithe sa Bhallstáit céanna é chun an tuairisceán faisnéise maidir le cáin bhreisiúcháin a chomhdú nó chun na fógraí a chur isteach i gcomhréir leis an Airteagal seo thar a gceann;
‘designated local entity’ means the constituent entity of an MNE group or of a large-scale domestic group that is located in a Member State and has been appointed by the other constituent entities of the MNE group or large-scale domestic group located in the same Member State to file the top-up tax information return or submit the notifications in accordance with this Article on their behalf;
#2443337
I gcás ina bhfuil máthaireintiteas deiridh ghrúpa FIN lonnaithe i ndlínse tríú tír, an cháin bhreisiúcháin atá dlite ag comheintiteas atá lonnaithe i mBallstát i gcomhréir le hAirteagal 14(2), laghdófar go nialas í sa chéad 5 bliana de chéim thosaigh ghníomhaíocht idirnáisiúnta ghrúpa FIN sin d'ainneoin na gceanglas a leagtar síos i gCaibidil V.
Where the ultimate parent entity of an MNE group is located in a third-country jurisdiction, the top-up tax due by a constituent entity located in a Member State in accordance with Article 14(2) shall be reduced to zero in the first five years of the initial phase of the international activity of that MNE group, notwithstanding the requirements laid down in Chapter V.
#2443341
Chun críocha na chéad fhomhíre, pointe (b), ciallaíonn dlínse thagartha an dlínse ina bhfuil an luach iomlán is airde de shócmhainní inláimhsithe ag comheintitis ghrúpa FIN sa bhliain fhioscach ina dtagann grúpa FIN faoi raon feidhme na Treorach seo ar dtús.
For the purposes of the first subparagraph, point (b), ‘reference jurisdiction’ means the jurisdiction in which the constituent entities of the MNE group have the highest total value of tangible assets in the fiscal year in which the MNE group originally falls within the scope of this Directive.
#2443350
I gcás ina bhfuil máthaireintiteas deiridh ghrúpa FIN lonnaithe i mBallstát a rinne roghnú de bhun mhír 1 den Airteagal seo, áiritheoidh na Ballstáit, seachas an ceann ina bhfuil an máthaireintiteas lonnaithe, go bhfuil comheintitis ghrúpa FIN faoi réir, sa Bhallstát ina bhfuil siad lonnaithe, méid cháin bhreisiúcháin UTPR arna leithdháileadh ar an mBallstát sin do na blianta fioscacha ag tosú amhail ón 31 Nollaig 2023 i gcomhréir le hAirteagal 14.
Where the ultimate parent entity of an MNE group is located in a Member State that has made an election pursuant to paragraph 1 of this Article, the Member States, other than the one in which the ultimate parent entity is located, shall ensure that the constituent entities of that MNE group are subject, in the Member State in which they are located, to the UTPR top-up tax amount allocated to that Member State for the fiscal years beginning from 31 December 2023 in accordance with Article 14.
#2443363
go gcuirtear tacar rialacha chun feidhme ar i gcomhréir leo a ríomhfaidh máthaireintiteas ghrúpa FIN a chion is in-leithdháilte den cháin bhreisiúcháin i leith chomheintitis ísealchánach ghrúpa FIN agus a bhaileoidh sé an cháin sin;
it enforces a set of rules in accordance with which the parent entity of an MNE group shall compute and pay its allocable share of top-up tax in respect of the low-taxed constituent entities of the MNE group;
#352901
BEL, CHE, CZE, DNK, D<<, EST, GRC, ESP, FRA, ITA, LVA, LTU, LUX, HUN, MLT, NLD, AUT, POL, PRT, SVN, SVK, FIN, SWE, ISL, NOR.
BEL, CHE, CZE, DNK, D<<, EST, GRC, ESP, FRA, ITA, LVA, LTU, LUX, HUN, MLT, NLD, AUT, POL, PRT, SVN, SVK, FIN, SWE, ISL, NOR
#2185918
le comhéadan FIN ("Fan Interconnect Network", líonra idirnaisc fean) le haghaidh cumarsáid leis an aonad rialúcháin téimh agus aerchóirithe a úsáidtear i gcórais aerála suíochán carr
with a FIN (Fan Interconnect Network) interface for communication with the heating and air-conditioning control unit used in car seat ventilation systems
#2442424
In imthosca áirithe, ba cheart an oibleagáid IIR a chur i bhfeidhm a bhogadh síos agus a chur ar chomheintitis eile de ghrúpa FIN atá lonnaithe san Aontas.
In certain circumstances, that obligation to apply the IIR should move down to other constituent entities of the MNE group located in the Union.
#2442459
Níor cheart do ghrúpaí FIN nó grúpaí mórscála intíre den sórt sin cáin bhreisiúcháin a íoc fiú má tá ráta cánach éifeachtach acu faoi bhun an íosráta cánach sa dlínse sin.
Such MNE groups or large-scale domestic groups should not pay a top-up tax even if their effective tax rate is below the minimum tax rate in that jurisdiction.
#2442468
Beidh sé riachtanach córas a oibriú lena n-áiritheofar an sreabhadh faisnéise gan bhac laistigh de ghrúpa FIN agus i dtreo riaracháin chánach ina bhfuil comheintitis lonnaithe.
It will be necessary to operate a system ensuring the unobstructed flow of information within the MNE group and towards tax administrations where constituent entities are located.
#2442470
Ba cheart feidhm a bheith ag tarscaoileadh na freagrachta sin, áfach, i gcás ina bhfuil eintiteas eile ainmnithe ag grúpa FIN chun an tuairisceán faisnéise maidir le cáin bhreisiúcháin a chomhdú.
A waiver of such responsibility should however apply where the MNE group has designated another entity to file the top-up tax information return.
#2442479
Ba cheart rialacha den sórt sin maidir le foráil tearmainn a bheith ábhartha maidir le grúpaí FIN chomh maith le grúpaí mórscála intíre.
Such safe harbour rules should be of relevance as regards MNE groups as well as large-scale domestic groups.
#2442512
Leis an Treoir seo, bunaítear bearta coiteanna le haghaidh íoschánachas éifeachtach grúpaí ilnáisiúnta fiontar (FIN) agus grúpa mórscála intíre sna foirmeacha seo a leanas:
This Directive establishes common measures for the minimum effective taxation of multinational enterprise (MNE) groups and large-scale domestic groups in the form of:
#2442537
ciallaíonn “grúpa FIN” aon ghrúpa lena n-áirítear eintiteas nó buanbhunaíocht amháin ar a laghad nach bhfuil lonnaithe i ndlínse an mháthaireintitis deiridh;
‘MNE group’ means any group that includes at least one entity or permanent establishment which is not located in the jurisdiction of the ultimate parent entity;
#2442649
ciallaíonn “úinéir comheintitis” comheintiteas a bhfuil leas úinéireachta ar úinéireacht aige, go díreach nó go hindíreach, i gcomheintiteas eile de chuid an ghrúpa FIN chéanna nó an ghrúpa mórscála intíre chéanna;
‘constituent entity-owner’ means a constituent entity that owns, directly or indirectly, an ownership interest in another constituent entity of the same MNE group or large-scale domestic group;
#2442744
Ríomhfar céatadán UTPR Ballstáit le haghaidh gach bliana fioscaí agus le haghaidh gach grúpa FIN, de réir na foirmle seo a leanas:
A Member State’s UTPR percentage shall be computed, for each fiscal year and for each MNE group, according to the following formula:
#2442746
i gcás inarb ionann an líon fostaithe sa Bhallstát agus líon iomlán fostaithe chomheintitis uile an ghrúpa FIN atá lonnaithe sa Bhallstát sin;
the number of employees in the Member State is the total number of employees of all the constituent entities of the MNE group located in that Member State;
#2442748
i gcás inarb ionann luach iomlán na sócmhainní inláimhsithe sa Bhallstát agus iomlán na nglanluachanna de réir na leabhar a ghabhann le sócmhainní inláimhsithe chomheintitis ghrúpa FIN atá lonnaithe sa Bhallstát sin;
the total value of tangible assets in the Member State is the sum of the net book value of tangible assets of all the constituent entities of the MNE group located in that Member State;
#2443148
máthaireintiteas deiridh ghrúpa FIN nó grúpa mórscála intíre nach mór dó an riail maidir le cuimsiú ioncaim a chur i bhfeidhm;
an ultimate parent entity of an MNE group or of a large-scale domestic group that is to apply the IIR;