#2443008
An ráta cánach éifeachtach agus an cháin bhreisiúcháin a ríomh
COMPUTATION OF THE EFFECTIVE TAX RATE AND THE TOP-UP TAX
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#2443010
An ráta cánach éifeachtach a chinneadh
Determination of the effective tax rate
#2443017
Ráta cánach éifeachtach gach comheintiteas gan stát, ríomhfar le haghaidh gach bliana fioscaí é ar leithligh ó ráta cánach éifeachtach gach comheintiteas eile.
The effective tax rate of each stateless constituent entity shall be computed, for each fiscal year, separately from the effective tax rate of all other constituent entities.
#2443112
Ríomhfar ráta cánach éifeachtach agus cáin bhreisiúcháin na sprice i gcomhréir le míreanna 2 go 8.
The effective tax rate and top-up tax of the target shall be computed in accordance with paragraphs 2 to 8.
#2443237
An ráta cánach éifeachtach agus cáin bhreisiúcháin eintitis infheistíochta a chinneadh
Determination of the effective tax rate and top-up tax of an investment entity
#2443290
an ráta cánach éifeachtach le haghaidh gach dlínse agus cáin bhreisiúcháin gach comheintitis;
the effective tax rate for each jurisdiction and the top-up tax of each constituent entity;
#2646828
Ráta Cánach Éifeachtach Réamhbhreathnaitheach (ECFE).
Forward-looking Effective Tax Rate (OECD).
#2885019
Ráta cánach éifeachtach réamhbhreathnaitheach (ECFE).
Forward-looking effective tax rate (OECD).
#2442430
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.
#2443063
I gcás, de bhun Airteagal 11(3), Airteagal 16(7), Airteagal 22(6), Airteagal 25(1) agus (4) agus Airteagal 40(5), ina bhfuil sé mar thoradh ar choigeartú ar chánacha cumhdaithe nó ar ioncam nó ar chaillteanas cáilitheach go n-athríomhtar ráta cánach éifeachtach nó cáin bhreisiúcháin ghrúpa FIN nó an ghrúpa mórscála intíre le haghaidh bliain fhioscach roimhe seo, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin i gcomhréir leis na rialacha a leagtar amach in Airteagail 26, 27 agus28.
Where, pursuant to Article 11(3), Article 16(7), Article 22(6), Article 25(1) and (4) and Article 40(5), an adjustment to covered taxes or qualifying income or loss results in the recomputation of the effective tax rate and top-up tax of the MNE group or the large-scale domestic group for a prior fiscal year, the effective tax rate and top-up tax shall be recomputed in accordance with the rules set out in Articles 26, 27 and 28.
#2443238
I gcás inar eintiteas infheistíochta nach bhfuil trédhearcach go fioscach agus nach ndearna roghnú i gcomhréir le hAirteagail 42 agus 43 é comheintiteas ghrúpa FIN nó grúpa mórscála intíre, ríomhfar ráta cánach éifeachtach an eintitis infheistíochta sin ar leithligh ó ráta cánach éifeachtach na dlínse ina bhfuil sé lonnaithe.
Where a constituent entity of an MNE group or of a large-scale domestic group is an investment entity that is not a tax transparent entity and that has not made an election in accordance with Articles 42 and 43, the effective tax rate of such investment entity shall be computed separately from the effective tax rate of the jurisdiction in which it is located.
#2200397
Is ionann é agus breis is 30 % den tuilleamh san Aontas é an ráta cánach éifeachtach le haghaidh an dara saothraí agus duine ag dul i mbun fostaíochta.
The effective tax rate when taking up employment for second earners amounts to over 30% of earnings in the EU
#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.
#2442597
comheintiteas gan stát ag a bhfuil ioncam cáilitheach agus ráta cánach éifeachtach, i leith bliain fhioscach, atá níos ísle ná an t-íosráta cánach;
a stateless constituent entity that, in respect of a fiscal year, has qualifying income and an effective tax rate which is lower than the minimum tax rate;
#2443023
i gcás inarb éard atá sa ráta cánach éifeachtach an ráta a ríomhtar i gcomhréir le hAirteagal 26.
where the effective tax rate is the rate computed in accordance with Article 26.
#2443089
Ráta cánach éifeachtach agus cáin bhreisiúcháin comheintitis atá faoi úinéireacht mhionlaigh nach comhalta d'fhoghrúpa faoi úinéireacht mhionlaigh é, ríomhfar ar bhonn eintitis i gcomhréir le Caibidlí III go VII iad.
The effective tax rate and top-up tax of a minority-owned constituent entity that is not a member of a minority-owned subgroup shall be computed on an entity basis in accordance with Chapters III to VII.
#2443230
Déanfar ráta cánach éifeachtach agus cáin bhreisiúcháin do bhliain fhioscach den sórt sin a ríomh dá réir, i gcomhréir le hAirteagal 29(1).
The effective tax rate and top-up tax for such fiscal year shall be recomputed accordingly, in accordance with Article 29(1).
#2443244
Is éard a bheidh i gcéatadán cánach breisiúcháin an eintitis infheistíochta méid dearfach atá cothrom leis an difríocht idir an t-íosráta cánach agus ráta cánach éifeachtach an eintitis infheistíochta sin.
The top-up tax percentage of an investment entity shall be a positive amount equal to the difference between the minimum tax rate and the effective tax rate of such investment entity.
#2443301
an fhaisnéis uile is gá chun ráta cánach éifeachtach dhlínse an mháthaireintitis deiridh agus a cháin bhreisiúcháin atá dlite a ríomh; agus
all information that is necessary in order to compute the effective tax rate of the ultimate parent entity’s jurisdiction and its top-up tax due; and
#2442399
Leis an gcreat sin, cruthaítear córas ina mbeidh dhá riail chomhghlasáilte, dá ngairtear le chéile ‘rialacha GloBE’, trínar cheart méid breise cánach (‘cáin bhreisiúcháin’) a bhailiú gach uair a bheidh ráta cánach éifeachtach de chuid FIN faoi bhun 15 % i ndlínse ar leith.
That framework creates a system of two interlocked rules, together referred to also as the ‘GloBE rules’, through which an additional amount of tax (a ‘top-up tax’) should be collected each time that the effective tax rate of an MNE in a given jurisdiction is below 15 %.
#2442431
I gcomhréir le cuspóirí beartais an athchóirithe dhomhanda maidir le cáin íosta i dtaca le hiomaíocht chóir chánach i measc dlínsí, ba cheart an ráta cánach éifeachtach a ríomh ar leibhéal na dlínse.
In accordance with the policy objectives of the global minimum tax reform regarding fair tax competition amongst jurisdictions, the computation of the effective tax rate should take place at a jurisdictional level.
#2442432
Chun críche an ráta cánach éifeachtach a ríomh, ba cheart foráil a dhéanamh sa Treoir seo maidir le sraith choiteann rialacha sonracha maidir leis an mbonn cánach a ríomh, dá ngairtear “ioncam nó caillteanas cáilitheach”, agus maidir leis na cánacha a íocadh, dá dtagraítear mar “chánacha cumhdaithe”.
For the purpose of computing the effective tax rate, this Directive should provide for a common set of specific rules for the computation of the tax base, referred to as ‘qualifying income or loss’, and for the taxes paid, referred to as ‘covered taxes’.
#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 %.
#2442439
I gcásanna ina dtiteann an ráta cánach éifeachtach de ghrúpa mórscála intíre faoi bhun an íosráta cánach, ba cheart do mháthaireintiteas deiridh an ghrúpa mórscála intíre IIR a chur i bhfeidhm maidir lena gcomheintitis ísealchánach, chun a áirithiú go mbeidh an grúpa sin faoi dhliteanas cáin a íoc ar ráta cánach íosta éifeachtach 15 %.
In cases where the effective tax rate of a large-scale domestic group falls below the minimum tax rate, the ultimate parent entity of the large-scale domestic group should apply the IIR in respect of its low-taxed constituent entities, in order to ensure that such group is liable to pay tax at an effective minimum tax rate of 15 %.
#2442463
Ar an gcúis sin, níor cheart go bhfheidhmeodh na rialacha maidir le cáin bhreisiúcháin mar cháin a thoibhítear go díreach ar ioncam an eintitis ach ina ionad sin ba cheart feidhm a bheith acu maidir leis an róbhrabús i gcomhréir le bonn caighdeánaithe agus meicníochtaí sonracha don ríomh cánach chun ioncam ar cháin íseal laistigh de na grúpaí lena mbaineann a shainaithint agus chun cáin bhreisiúcháin a fhorchur a thabharfadh ráta cánach éifeachtach grúpa ar an ioncam sin suas leis an íosleibhéal cánach a comhaontaíodh.
For that reason, the rules on a top-up tax should not operate as a tax levied directly on the income of an entity but instead should apply to the excess profit in accordance with a standardised base and specific tax computation mechanics in order to identify low-taxed income within the groups concerned and impose a top-up tax that would bring a group’s effective tax rate on that income up to the agreed minimum level of tax.
#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;
#2442953
An méid den dliteanas cánach iarchurtha athghafa a chinntear le haghaidh na bliana fioscaí reatha, caithfear leis mar laghdú ar chánacha cumhdaithe sa chúigiú bliain fhioscach roimh an mbliain fhioscach reatha, agus athríomhfar an ráta cánach éifeachtach agus cáin bhreisiúcháin na bliana fioscaí sin i gcomhréir le hAirteagal 29(1).
The amount of the recaptured deferred tax liability determined for the current fiscal year shall be treated as a reduction to the covered taxes in the fifth fiscal year preceding the current fiscal year, and the effective tax rate and top-up tax of that fiscal year shall be recomputed in accordance with Article 29(1).
#2442999
I gcás ina bhfuil laghdú ar chánacha cumhdaithe a áiríodh i gcánacha cumhdaithe coigeartaithe an chomheintitis le haghaidh bliain fhioscach roimhe seo, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin le haghaidh na bliana fioscaí sin i gcomhréir le hAirteagal 29(1) trí na cánacha cumhdaithe coigeartaithe a laghdú faoi mhéid an laghdaithe ar chánacha cumhdaithe.
Where there is a decrease in covered taxes that were included in the constituent entity’s adjusted covered taxes for a previous fiscal year, the effective tax rate and top-up tax for such fiscal year shall be recomputed in accordance with Article 29(1) by reducing adjusted covered taxes by the amount of the decrease in covered taxes.
#2443006
I gcás nach n-íoctar níos mó ná EUR 1000000 den mhéid a fhabhraíonn comheintiteas mar chostas cánach reatha agus a áirítear i gcánacha cumhdaithe coigeartaithe le haghaidh bliain fhioscach, i gcás nach n-íoctar é laistigh de 3 bliana tar éis dheireadh na bliana fioscaí sin, athríomhfar an ráta cánach éifeachtach agus an cháin bhreisiúcháin le haghaidh na bliana fioscaí inar éilíodh an méid neamhíoctha mar cháin chumhdaithe i gcomhréir le hAirteagal 29(1) tríd an méid neamhíoctha sin a eisiamh ó na cánacha cumhdaithe coigeartaithe.
Where more than EUR 1000000 of the amount accrued by a constituent entity as current tax expense and included in adjusted covered taxes for a fiscal year is not paid within three years after the end of that fiscal year, the effective tax rate and top-up tax for the fiscal year in which the unpaid amount was claimed as a covered tax shall be recomputed in accordance with Article 29(1) by excluding such unpaid amount from the adjusted covered taxes.
#2443011
Ráta cánach éifeachtach ghrúpa FIN nó grúpa mórscála intíre le haghaidh gach bliana fioscaí agus le haghaidh gach dlínse, ríomhfar an ráta sin, ar choinníoll go bhfuil glanioncam cáilitheach sa dlínse, i gcomhréir leis an bhfoirmle seo a leanas:
The effective tax rate of an MNE group or of a large-scale domestic group shall be computed, for each fiscal year and for each jurisdiction provided that there is net qualifying income in the jurisdiction, in accordance with the following formula:
#2443016
Cánacha cumhdaithe coigeartaithe agus ioncam nó caillteanas cáilitheach comheintiteas ar comheintitis infheistíochta iad, eisiafar iad ón ríomh ar an ráta cánach éifeachtach i gcomhréir le mír 1 agus ón ríomh ar an nglanioncam cáilitheach i gcomhréir le mír 2.
Adjusted covered taxes and qualifying income or loss of constituent entities that are investment entities shall be excluded from the computation of the effective tax rate in accordance with paragraph 1 and the computation of the net qualifying income in accordance with paragraph 2.
#2443020
I gcás ina bhfuil ráta cánach éifeachtach dlínse ina bhfuil comheintitis lonnaithe faoi bhun an íosráta cánach le haghaidh bliain fhioscach, déanfaidh an grúpa FIN nó an grúpa mórscála intíre ríomh ar leithligh ar an gcáin bhreisiúcháin le haghaidh gach ceann dá chomheintitis ag a bhfuil ioncam cáilitheach a áirítear sa ríomh ar ghlanioncam cáilitheach na dlínse sin.
Where the effective tax rate of a jurisdiction in which constituent entities are located is below the minimum tax rate for a fiscal year, the MNE group or a large-scale domestic group shall compute the top-up tax separately for each of its constituent entities that have qualifying income included in the computation of net qualifying income of that jurisdiction.
#2443087
An ríomh ar an ráta cánach éifeachtach agus an cháin bhreisiúcháin le haghaidh dlínse i gcomhréir le Caibidlí III go VII i ndáil le comhaltaí foghrúpa faoi úinéireacht mhionlaigh, beidh feidhm aige amhail is dá mba grúpa FIN ar leithligh nó grúpa mórscála intíre gach foghrúpa faoi úinéireacht mhionlaigh.
The computation of the effective tax rate and the top-up tax for a jurisdiction in accordance with Chapters III to VII with respect to members of a minority-owned subgroup shall apply as if each minority-owned subgroup were a separate MNE group or large-scale domestic group.
#2443088
Cánacha cumhdaithe coigeartaithe agus ioncam nó caillteanas cáilitheach comhaltaí foghrúpa faoi úinéireacht mhionlaigh, eisiafar iad ón gcinneadh faoi mhéid iarmharach ráta cánach éifeachtach an ghrúpa FIN nó an ghrúpa mórscála intíre arna ríomh i gcomhréir le hAirteagal 26(1), agus ón nglanioncam cáilitheach a ríomhtar i gcomhréir le hAirteagal 26(2).
The adjusted covered taxes and qualifying income or loss of members of a minority-owned subgroup shall be excluded from the determination of the residual amount of the effective tax rate of the MNE group or large-scale domestic group computed in accordance with Article 26(1) and from the net qualifying income computed in accordance with Article 26(2).
#2443090
Cánacha cumhdaithe coigeartaithe agus ioncam nó caillteanas cáilitheach an chomheintitis faoi úinéireacht mhionlaigh, eisiafar iad ón gcinneadh faoi mhéid iarmharach ráta cánach éifeachtach an ghrúpa FIN nó an ghrúpa mórscála intíre arna ríomh i gcomhréir le hAirteagal 26(1) agus ón nglanioncam cáilitheach a ríomhtar i gcomhréir le hAirteagal 26(2).
The adjusted covered taxes and qualifying income or loss of the minority-owned constituent entity shall be excluded from the determination of the residual amount of the effective tax rate of the MNE group or large-scale domestic group computed in accordance with Article 26(1) and from the net qualifying income computed in accordance with Article 26(2).
#2443222
an méid cánacha cumhdaithe coigeartaithe is gá chun an ráta cánach éifeachtach, mar a ríomhtar i gcomhréir le hAirteagal 27(2) le haghaidh na dlínse i gcomhair na bliana fioscaí, a mhéadú chuig an íosráta cánach; nó
the amount of adjusted covered taxes necessary to increase the effective tax rate as computed in accordance with Article 27(2) for the jurisdiction for the fiscal year to the minimum tax rate; or
#2443239
Beidh ráta cánach éifeachtach an eintitis infheistíochta dá dtagraítear i mír 1 cothrom lena chánacha cumhdaithe coigeartaithe arna roinnt ar mhéid atá cothrom le cion in-leithdháilte ghrúpa FIN nó an ghrúpa mórscála intíre in ioncam nó i gcaillteanas cáilitheach an eintitis infheistíochta.
The effective tax rate of the investment entity as referred to in paragraph 1 shall be equal to its adjusted covered taxes divided by an amount equal to the allocable share of the MNE group or large-scale domestic group in the qualifying income or loss of that investment entity.
#2443240
I gcás ina bhfuil níos mó ná eintiteas infheistíochta amháin lonnaithe i ndlínse, ríomhfar a ráta cánach éifeachtach trína gcánacha cumhdaithe coigeartaithe mar aon le cion in-leithdháilte ghrúpa FIN nó an ghrúpa mórscála intíre ina n-ioncam nó ina gcaillteanas cáilitheach a chomhcheangal le chéile.
Where more than one investment entity is located in a jurisdiction, their effective tax rate shall be computed by combining their adjusted covered taxes as well as the allocable share of the MNE group or large-scale domestic group in their qualifying income or loss.
#2443245
I gcás ina bhfuil níos mó ná eintiteas infheistíochta amháin lonnaithe i ndlínse, ríomhfar a ráta cánach éifeachtach trína méideanna eisiata ioncaim bunaithe ar shubstaint mar aon le cion in-leithdháilte an ghrúpa FIN nó an ghrúpa mórscála intíre ina n-ioncam nó ina gcaillteanas cáilitheach a chomhcheangal le chéile.
Where more than one investment entity is located in a jurisdiction, their effective tax rate shall be computed by combining their substance-based income exclusion amounts as well as the allocable share of the MNE group or large-scale domestic group in their qualifying income or loss.
#2443263
Maidir le hioncam nó caillteanas cáilitheach eintitis infheistíochta agus na cánacha cumhdaithe coigeartaithe is inchurtha i leith an ioncaim sin, le haghaidh na bliana fioscaí, eisiafar iad ón ríomh ar an ráta cánach éifeachtach i gcomhréir le Caibidil V agus Airteagal 41(1) go (4), ach amháin le haghaidh an mhéid cánacha cumhdaithe dá dtagraítear sa dara fomhír den Airteagal seo.
The qualifying income or loss of an investment entity and the adjusted covered taxes attributable to such income for the fiscal year shall be excluded from the computation of the effective tax rate in accordance with Chapter V and with Article 41(1) to (4), except for the amount of covered taxes referred to in the second subparagraph of this paragraph.
#2443297
an fhaisnéis uile is gá chun ráta cánach éifeachtach na ndlínsí ina bhfuil leasanna úinéireachta ag comheintitis a shainaithnítear faoi phointe (i) ar seilbh ag máthaireintiteas faoi pháirt-úinéireacht atá lonnaithe i mBallstát agus an cháin bhreisiúcháin atá dlite a ríomh; agus
all information that is necessary to compute the effective tax rate of the jurisdictions in which a partially-owned parent entity located in a Member State holds ownership interests in constituent entities identified under point (i) and the top-up tax due; and
#2443322
Agus an ráta cánach éifeachtach á chinneadh le haghaidh dlínse in idirbhliain agus le haghaidh gach bliana fioscaí ina dhiaidh sin, cuirfidh grúpa FIN nó an grúpaí mórscála intíre san áireamh na sócmhainní cánach iarchurtha agus dliteanais chánach iarchurtha uile a léirítear nó a nochtar i gcuntais airgeadais na gcomheintiteas uile i ndlínse le haghaidh na hidirbhliana.
When determining the effective tax rate for a jurisdiction in a transition year, and for each subsequent fiscal year, the MNE group or a large-scale domestic group shall take into account all the deferred tax assets and deferred tax liabilities reflected or disclosed in the financial accounts of all the constituent entities in a jurisdiction for the transition year.