eintiteas rialtais, eagraíocht idirnáisiúnta, eagraíocht neamhbhrabúsach, ciste pinsin, ciste infheistíochta ar máthaireintiteas deiridh é nó meán infheistíochta réadmhaoine ar máthaireintiteas deiridh é;
a governmental entity, an international organisation, a non-profit organisation, a pension fund, an investment fund that is an ultimate parent entity or a real estate investment vehicle that is an ultimate parent entity;
ciallaíonn “máthaireintiteas deiridh” an méid seo a leanas:
‘ultimate parent entity’ means:
ciallaíonn “máthaireintiteas” máthaireintiteas deiridh nach eintiteas eisiata, máthaireintiteas idirmheánach ná máthaireintiteas faoi pháirt-úinéireacht é;
‘parent entity’ means an ultimate parent entity which is not an excluded entity, an intermediate parent entity or a partially-owned parent entity;
Máthaireintiteas deiridh san Aontas
Ultimate parent entity in the Union
go bhfuil máthaireintiteas deiridh faoi réir IIR le haghaidh na bliana fioscaí sin; nó
the ultimate parent entity is subject to a qualified IIR for that fiscal year; or
is máthaireintiteas deiridh é an t-eintiteas tréshreafa; nó
the flow-through entity is an ultimate parent entity; or
Máthaireintiteas deiridh ar eintiteas tréshreafa é
Ultimate parent entity that is a flow-through entity
Máthaireintiteas deiridh atá faoi réir córas díbhinní in-asbhainte
Ultimate parent entity subject to a deductible dividend regime
Ainmneoidh an máthaireintiteas deiridh a luaitear sa chéad fhomhír eintiteas is comhdaitheoir ainmnithe i mBallstát seachas an Ballstát ina bhfuil an máthaireintiteas deiridh lonnaithe nó, mura bhfuil comheintiteas bunaithe ag grúpa FIN i mBallstát eile de chuid an Aontais, i ndlínse tríú tír ag a bhfuil comhaontú údaráis inniúil cáilitheach don bhliain fhioscach tuairiscithe atá i bhfeidhm leis an mBallstát ina bhfuil an máthaireintiteas deiridh lonnaithe.
The ultimate parent entity referred to in the first subparagraph shall nominate a designated filing entity in a Member State other than the Member State in which the ultimate parent entity is located or, if the MNE group has no constituent entity in another Member State, in a third-country jurisdiction that has, for the reporting fiscal year, a qualifying competent authority agreement in effect with the Member State in which the ultimate parent entity is located.
Maidir le gnóthais chomhinfheistíochta, tuairisceofar máthaireintiteas deiridh an bhainisteora cistí (eintitis).
For collective investment undertakings the ultimate parent of the fund manager (entity) shall be reported.
Maidir le catagóir CIC 4 — Gnóthais Chomhinfheistíochta, tuairisceofar máthaireintiteas deiridh an bhainisteora cistí (eintitis);
Regarding CIC category 4 – Collective Investments Undertakings, the ultimate parent of the fund manager (entity) shall be reported;
I gcás nach n-ullmhaíonn an máthaireintiteas deiridh ráitis airgeadais chomhdhlúite dá dtagraítear in Airteagal 3, pointí (6)(a), (b) agus (c), is éard a bheidh i ráitis airgeadais chomhdhlúite an mháthaireintitis deiridh dá dtagraítear in Airteagal 3, pointe (6)(d) na ráitis airgeadais a d'ullmhófaí dá gceanglófaí ar an máthaireintiteas deiridh ráitis airgeadais chomhdhlúite den sórt sin a ullmhú i gcomhréir leis na nithe seo a leanas:
Where an ultimate parent entity does not prepare consolidated financial statements as referred to in Article 3, points (6)(a), (b) and (c), the consolidated financial statements of the ultimate parent entity referred to in Article 3, point (6)(d), shall be those that would have been prepared if the ultimate parent entity were required to prepare such consolidated financial statements in accordance with:
I gcás inar eintiteas tréshreafa é atá trédhearcach go fioscach é an máthaireintiteas deiridh nó eintiteas hibrideach droim ar ais, leithdháilfear aon ghlanioncam nó aon ghlanchaillteanas cuntasaíochta airgeadais an chomheintitis tréshreafa atá fós ann tar éis míreanna 1 agus 3 a chur i bhfeidhm, leithdháilfear ar an máthaireintiteas deiridh nó ar an eintiteas hibrideach droim ar ais é.
Where a flow-through entity is a tax transparent entity that is the ultimate parent entity or a reverse hybrid entity, any financial accounting net income or loss of the flow-through entity which remains after applying paragraphs 1 and 3 shall be allocated to the ultimate parent entity or the reverse hybrid entity.
I gcás ina bhfuil leas úinéireachta i gcomheintiteas eile atá faoi réir córas díbhinní inasbhainte ar seilbh ag an máthaireintiteas deiridh go díreach nó trí shlabhra comheintiteas den sórt sin, beidh feidhm ag míreanna 2, 3 agus 4 maidir le haon chomheintiteas eile atá lonnaithe i ndlínse an mháthaireintitis deiridh atá faoi réir an chórais díbhinní in-asbhainte, a mhéid a dháileann an máthaireintiteas deiridh a ioncam cáilitheach a thuilleadh ar fhaighteoirí a chomhlíonann na ceanglais a leagtar amach i míreanna 2 agus 3.
Where the ultimate parent entity holds an ownership interest in another constituent entity that is subject to a deductible dividend regime, directly or through a chain of such constituent entities, paragraphs 2, 3 and 4 shall apply to any other constituent entity located in the jurisdiction of the ultimate parent entity that is subject to the deductible dividend regime, to the extent that its qualifying income is further distributed by the ultimate parent entity to recipients that meet the requirements set out in paragraphs 2 and 3.
Déanfar an cháin bhreisiúcháin atá dlite ag máthaireintiteas deiridh atá lonnaithe i mBallstát i gcomhréir le hAirteagal 5(2), nó ag máthaireintiteas idirmheánach atá lonnaithe i mBallstát i gcomhréir le hAirteagal 7(2) nuair is eintiteas eisiata é an máthaireintiteas deiridh, a laghdú go nialas sna cásanna a leanas:
The top-up tax due by an ultimate parent entity located in a Member State in accordance with Article 5(2), or by an intermediate parent entity located in a Member State in accordance with Article 7(2) when the ultimate parent entity is an excluded entity, shall be reduced to zero:
tá an t-eintiteas tréshreafa ar seilbh ag máthaireintiteas deiridh dá dtagraítear i bpointe (a) go díreach nó trí shlabhra eintiteas atá trédhearcach go fioscach.
the flow-through entity is held, directly or through a chain of tax transparent entities, by an ultimate parent entity referred to in point (a).
ciallaíonn “comheintiteas faoi úinéireacht mhionlaigh” comheintiteas a bhfuil leas úinéireachta díreach nó indíreach de 30 % nó níos lú ag an máthaireintiteas deiridh ann;
‘minority-owned constituent entity’ means a constituent entity in which the ultimate parent entity has a direct or indirect ownership interest of 30 % or less;
ciallaíonn “díchumasc” aon socrú lena ndéantar na heintitis ghrúpa a bhaineann le grúpa aonair a dheighilt ina dhá ngrúpa dhifriúla nó níos mó nach gcomhdhlúthaíonn an máthaireintiteas deiridh céanna iad a thuilleadh.
‘demerger’ means any arrangement where the group entities of a single group are separated into two or more different groups that are no longer consolidated by the same ultimate parent entity.
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;
bainistítear gníomhaíochtaí na máthaireintiteas deiridh mar aonad eacnamaíoch aonair faoi chomhshocruithe conarthacha agus a gcéannachtaí dlíthiúla ar leithligh á gcoinneáil ag an am céanna;
the ultimate parent entities’ activities are managed as a single economic unit under contractual arrangements while retaining their separate legal identities;
leasanna úinéireachta na máthaireintiteas deiridh atá sa chomhaontú, déantar na leasanna sin a lua, a thrádáil agus a aistriú go neamhspleách i margaí caipitil difriúla; agus
the ownership interests of the ultimate parent entities that comprise the agreement are quoted, traded or transferred independently in different capital markets; and
Caillteanas cáilitheach eintitis tréshreafa ar máthaireintiteas deiridh é, laghdófar an caillteanas sin, le haghaidh na bliana fioscaí, faoin méid caillteanais cháilithigh is inchurtha i leith an tsealbhóra úinéireachta san eintiteas tréshreafa.
The qualifying loss of a flow-through entity that is an ultimate parent entity shall be reduced, for the fiscal year, by the amount of qualifying loss that is attributable to the ownership holder in the flow-through entity.
Cánacha cumhdaithe eintitis tréshreafa ar máthaireintiteas deiridh é, laghdófar go comhréireach iad chuig an méid ioncaim cháilithigh arna laghdú i gcomhréir le míreanna 1 agus 2.
The covered taxes of a flow-through entity that is an ultimate parent entity shall be reduced proportionally to the amount of qualifying income reduced in accordance with paragraphs 1 and 2.
eintiteas rialtais, eagraíocht idirnáisiúnta, eagraíocht neamhbhrabúsach nó ciste pinsin seachas eintiteas seirbhísí pinsin, ar a bhfuil cónaí chun críoch cánach sa dlínse ina bhfuil an máthaireintiteas deiridh lonnaithe.
a governmental entity, an international organisation, a non-profit organisation or a pension fund other than a pension services entity, that is tax resident in the jurisdiction where the ultimate parent entity is located.
an máthaireintiteas deiridh atá lonnaithe i ndlínse a bhfuil, le haghaidh na bliana fioscaí tuairiscithe, comhaontú údarás inniúil cáilitheach i bhfeidhm aici leis an mBallstát ina bhfuil an comheintiteas lonnaithe; nó
the ultimate parent entity located in a jurisdiction that has, for the reporting fiscal year, a qualifying competent authority agreement in effect with the Member State in which the constituent entity is located; or
Cé go sealbhaítear an ghlaninfheistíocht trí mháthaireintiteas idirmheánach, ní dhéanann sé sin difear do chineál an riosca eacnamaíoch a eascraíonn as an neamhchosaint ar airgeadra eachtrach don máthaireintiteas deiridh.
The fact that the net investment is held through an intermediate parent does not affect the nature of the economic risk arising from the foreign currency exposure to the ultimate parent entity.
Déanann an Máthaireintiteas, arb é an máthaireintiteas deiridh é, a ráitis airgeadais chomhdhlúite a chur i láthair ina airgeadra feidhmiúil euro (EUR).
Parent, being the ultimate parent entity, presents its consolidated financial statements in its functional currency of euro (EUR).
An tír inar corpraíodh máthaireintiteas deiridh an eintitis, nó aon mháthaireintiteas idirmheánach de chuid an eintitis, a bhfuil a ráitis airgeadais chomhdhlúite, a chomhlíonann IRFSanna, curtha i dtoll a chéile le haghaidh úsáid phoiblí.
The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated.
An phríomháit ghnó atá ag máthaireintiteas deiridh nó aon mháthaireintiteas idirmheánach de chuid an eintitis, a bhfuil a ráitis airgeadais chomhdhlúite, a chomhlíonann IRFSanna, curtha i dtoll a chéile le haghaidh úsáid phoiblí.
The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use.
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.
Ós rud é go gceanglaítear ar an máthaireintiteas deiridh de ghnáth cuntais airgeadais na n-eintiteas uile de chuid ghrúpa FIN nó den ghrúpa mórscála intíre a chomhdhlúthú nó, murab amhlaidh atá, go n-éileofaí amhlaidh faoi chaighdeán cuntasaíochta airgeadais inghlactha, tá faisnéis chriticiúil aige agus is é ab fhearr chun a áirithiú maidir leis an leibhéal cánach in aghaidh na dlínse i gcás an ghrúpa, go gcomhlíonfaidh sé an t-íosráta cánach comhaontaithe.
Since the ultimate parent entity is normally required to consolidate the financial accounts of all the entities of the MNE group or large-scale domestic group or, if that is not the case, would be so required under an acceptable financial accounting standard, it holds critical information and would be best placed to ensure that the level of taxation per jurisdiction for the group complies with the agreed minimum tax rate.
I gcás ina mbeidh an máthaireintiteas deiridh lonnaithe san Aontas, ba cheart, dá bhrí sin, gur air a bheidh an phríomhoibleagáid faoin Treoir seo IIR a chur i bhfeidhm ar a sciar leithdháilte den cháin bhreisiúcháin a bhaineann le gach comheintiteas íseal-chánach de ghrúpa FIN, is cuma cé acu laistigh nó lasmuigh den Aontas atá siad lonnaithe.
Where the ultimate parent entity is located in the Union, it should therefore incur the primary obligation under this Directive to apply the IIR to its allocable share of top-up tax relating to all low-taxed constituent entities of the MNE group, whether they are located in or outside the Union.
Ar an gcéad dul síos, nuair is eintiteas eisiata atá sa máthaireintiteas deiridh nó nuair atá sé lonnaithe i ndlínse tríú tír nach bhfuil Rialacha Samhla ECFE nó rialacha coibhéiseacha curtha chun feidhme aici agus nach bhfuil IIR cáilithe acu, ba cheart oibleagáid a bheith ar mháthaireintitis idirmheánacha atá suite faoi bhun an mháthaireintitis deiridh sa slabhra úinéireachta agus é lonnaithe san Aontas, faoin Treoir, an IIR a chur i bhfeidhm suas go dtí a sciar iomlán den cháin bhreisiúcháin.
First, when the ultimate parent entity is an excluded entity or is located in a third-country jurisdiction that has not implemented the OECD Model Rules or equivalent rules and thus does not have a qualified IIR, intermediate parent entities situated below the ultimate parent entity in the ownership chain and located in the Union should be obliged under this Directive to apply the IIR up to their allocable share of the top-up tax.
Ar an dara dul síos, gan beann ar an máthaireintiteas deiridh a bheith lonnaithe i ndlínse ag a bhfuil IIR cáilithe, na máthaireintitis faoi pháirt-úinéireacht agus iad lonnaithe san Aontas, agus a bhfuil os cionn 20 % dá gcothromas faoi úinéireacht sealbhóirí leasa lasmuigh den ghrúpa, ba cheart oibleagáid a bheith orthu faoin Treoir seo IIR a chur i bhfeidhm suas go dtí a sciar leithdháilte den cháin bhreisiúcháin.
Second, regardless of whether the ultimate parent entity is located in a jurisdiction that has a qualified IIR, partially-owned parent entities located in the Union that are more than 20 % owned by interest holders outside the group should be obliged under this Directive to apply the IIR up to their allocable share of the top-up tax.
Ar an gceathrú dul síos, i gcás ina bhfuil an máthaireintiteas deiridh lonnaithe i ndlínse tríú tír ag a bhfuil IIR cáilithe, ba cheart do chomheintitis ghrúpa FIN UTPR a chur i bhfeidhm maidir leis na comheintitis atá lonnaithe i ndlínse an tríú tír sin, i gcásanna inarb é dlínse ísealchánach é an tríú tír sin bunaithe ar an ráta cánach éifeachtach na gcomheintiteas ar fad atá sa dlínse sin, lena n-áirítear ráta cánach éifeachtach an mháthaireintitis deiridh.
Fourth, where the ultimate parent entity is located in a third-country jurisdiction with a qualified IIR, the constituent entities of the MNE group should apply the UTPR to the constituent entities located in that third-country jurisdiction, in cases where that third-country jurisdiction is low-taxed based on the effective tax rate of all constituent entities in that jurisdiction, including that of the ultimate parent entity.
bailiúchán eintiteas a bhfuil baint acu le chéile trí úinéireacht nó trí urlámhas mar a shainmhínítear leis an gcaighdeán cuntasaíochta airgeadais inghlactha le haghaidh ráitis airgeadais chomhdhlúite a ullmhaíonn an máthaireintiteas deiridh, lena n-áirítear aon eintiteas a d'fhéadfadh a bheith eisiata ó ráitis airgeadais chomhdhlúite an mháthaireintitis deiridh, bunaithe ar a mhéid bheag, ar fhorais ábharthachta nó ar na forais go bhfuil sé ar seilbh lena dhíol agus bunaithe ar na nithe sin amháin; nó
a collection of entities which are related through ownership or control as defined by the acceptable financial accounting standard for the preparation of consolidated financial statements by the ultimate parent entity, including any entity that may have been excluded from the consolidated financial statements of the ultimate parent entity solely based on its small size, on materiality grounds or on the grounds that it is held for sale; or
i gcás nach n-ullmhaíonn an máthaireintiteas na ráitis airgeadais a dtugtar tuairisc orthu i bpointe (a), (b) nó (c), na ráitis airgeadais a d'ullmhófaí dá gceanglófaí ar an máthaireintiteas deiridh ráitis airgeadais den sórt sin a ullmhú i gcomhréir le:
where the ultimate parent entity does not prepare financial statements as described in point (a), (b) or (c), the financial statements that would have been prepared if the ultimate parent entity were required to prepare such financial statements in accordance with:
ciallaíonn “bliain fhioscach” an tréimhse chuntasaíochta ar ina leith a n-ullmhaíonn máthaireintiteas deiridh ghrúpa FIN nó grúpa mórscála intíre a ráitis airgeadais chomhdhlúite nó, i gcás nach n-ullmhaíonn an máthaireintiteas ráitis airgeadais chomhdhlúite, an bhliain féilire;
‘fiscal year’ means the accounting period with respect to which the ultimate parent entity of an MNE group or of a large-scale domestic group prepares its consolidated financial statements or, if the ultimate parent entity does not prepare consolidated financial statements, the calendar year;
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.
Measfar eintiteas tréshreafa a bheith gan stát, ach amháin más máthaireintiteas deiridh ghrúpa FIN nó grúpa mórscála intíre é nó má cheanglaítear air IIR a chur i bhfeidhm i gcomhréir le hAirteagail 5, 6, 7 agus 8, agus sa chás sin measfar an t-eintiteas tréshreafa a bheith lonnaithe sa dlínse inar cruthaíodh é.
A flow-through entity shall be considered to be stateless, unless it is the ultimate parent entity of an MNE group or of a large-scale domestic group or it is required to apply an IIR in accordance with Articles 5, 6, 7 and 8, in which case the flow-through entity shall be deemed to be located in the jurisdiction where it was created.
Más ionann méid an eisiaimh ioncaim bunaithe ar shubstaint sa dá dhlínse nó má tá an méid sin cothrom le nialas, measfar an comheintiteas a bheith gan stát, ach amháin más máthaireintiteas deiridh é, agus sa chás sin measfar é a bheith lonnaithe sa dlínse inar cruthaíodh é.
If the amount of the substance-based income exclusion in the two jurisdictions is the same or zero, the constituent entity shall be considered to be stateless, unless it is an ultimate parent entity, in which case it shall be deemed to be located in the jurisdiction where it was created.
Maidir le máthaireintiteas deiridh ar comheintiteas é atá lonnaithe i mBallstát, áiritheoidh na Ballstáit go bhfuil sé faoi réir na cánach breisiúcháin (“cáin bhreisiúcháin IIR”) don bhliain fhioscach i leith a chomheintiteas ísealchánach atá lonnaithe i ndlínse eile nó atá gan stát.
Member States shall ensure that an ultimate parent entity that is a constituent entity located in a Member State is subject to the top-up tax (the ‘IIR top-up tax’) for the fiscal year in respect of its low-taxed constituent entities that are located in another jurisdiction or that are stateless.
I gcás ina bhfuil comheintiteas, ar máthaireintiteas deiridh ghrúpa FIN nó grúpa mórscála intíre é, lonnaithe i mBallstát atá ina dlínse ísealchánach, áiritheoidh na Ballstáit go bhfuil sé faoi réir cháin bhreisiúcháin IIR i ndáil leis féin agus i ndáil leis na gcomheintiteas ísealchánach uile den ghrúpa atá lonnaithe sa Bhallstát céanna le haghaidh na bliana fioscaí.
Member States shall ensure that, where a constituent entity that is the ultimate parent entity of an MNE group or of a large-scale domestic group is located in a Member State that is a low-tax jurisdiction, it is subject to the IIR top-up tax in respect of itself and of all low-taxed constituent entities of the group located in the same Member State for the fiscal year.
Maidir le máthaireintiteas idirmheánach atá lonnaithe i mBallstát ar máthaireintiteas idirmheánach é atá ar seilbh ag máthaireintiteas deiridh atá lonnaithe i ndlínse tríú tír, áiritheoidh na Ballstáit go bhfuil sé faoi réir cháin bhreisiúcháin IIR don bhliain airgeadais maidir lena chomheintitis ísealchánach atá lonnaithe i ndlínse eile nó atá gan stát.
Member States shall ensure that an intermediate parent entity located in a Member State and held by an ultimate parent entity that is located in a third-country jurisdiction is subject to the IIR top-up tax for the fiscal year in respect of its low-taxed constituent entities that are located in another jurisdiction or that are stateless.
I gcás ina bhfuil máthaireintiteas idirmheánach lonnaithe i mBallstát ar dlínse ísealchánach é agus atá ar seilbh ag máthaireintiteas deiridh atá lonnaithe i ndlínse tríú tír, áiritheoidh na Ballstáit go bhfuil sé faoi réir cháin bhreisiúcháin IIR ina leith féin agus i leith a gcomheintiteas ísealchánach atá lonnaithe sa Bhallstát céanna le haghaidh na bliana fioscaí.
Member States shall ensure that, where an intermediate parent entity is located in a Member State that is a low-tax jurisdiction and held by an ultimate parent entity that is located in a third-country jurisdiction, it is subject to the IIR top-up tax in respect of itself and of its low-taxed constituent entities located in the same Member State for the fiscal year.
I gcás ina bhfuil máthaireintiteas idirmheánach atá lonnaithe i mBallstát ina sheilbh ag máthaireintiteas deiridh ar eintiteas eisiata é, áiritheoidh na Ballstáit go mbeidh sé faoi réir cháin bhreisiúcháin IIR don bhliain airgeadais maidir lena chomheintitis ísealchánach atá lonnaithe i ndlínse eile nó atá gan stát.
Member States shall ensure that, where an intermediate parent entity located in a Member State is held by an ultimate parent entity that is an excluded entity, it is subject to the IIR top-up tax for the fiscal year in respect of its low-taxed constituent entities that are located in another jurisdiction or that are stateless.
I gcás ina bhfuil máthaireintiteas idirmheánach atá lonnaithe i mBallstát ar dlínse ísealchánach é ina sheilbh ag máthaireintiteas deiridh ar eintiteas eisiata é, áiritheoidh na Ballstáit go mbeidh sé faoi réir cháin bhreisiúcháin IIR ina leith féin agus i leith a gcomheintiteas ísealchánach atá lonnaithe sa Bhallstát céanna le haghaidh na bliana fioscaí.
Member States shall ensure that, where an intermediate parent entity located in a Member State that is a low-tax jurisdiction is held by an ultimate parent entity that is an excluded entity, it is subject to the IIR top-up tax in respect of itself and its low-taxed constituent entities that are located in the same Member State for the fiscal year.
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.
I gcás ina bhfuil máthaireintiteas deiridh ghrúpa FIN lonnaithe i ndlínse tríú tír ísealchánach, 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 low-tax third country jurisdiction, 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.
Ní bheidh feidhm ag an gcéad fhomhír i gcás ina mbeidh an máthaireintiteas deiridh sa dlínse tríú tír ísealchánach faoi réir IIR cáilithe i ndáil leis féin agus lena gcomheintitis ísealchánach atá lonnaithe sa dlínse sin.
The first subparagraph shall not apply where the ultimate parent entity in a low-tax third-country jurisdiction is subject to a qualified IIR in respect of itself and its low-taxed constituent entities located in that jurisdiction.