Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 72:

In page 214, to delete line 42, and in page 215, to delete lines 1 to 4 and substitute the following:

“(b) Where more than one relevant investment entity of an MNE group or large-scale domestic group is located in a jurisdiction, the qualifying income or loss and substance-based income exclusion amounts of each relevant investment entity shall be combined to compute the effective tax rate of all of the relevant investment entities.”.