#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: