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

I move amendment No. 90:

In page 249, to delete lines 9 to 22 and substitute the following:

“(2) Where, for a fiscal year beginning on or before 31 December 2028 and ending on or before 30 June 2030—

(a) all of the relevant QDTT members of an MNE group, large-scale domestic group or joint venture group, as the case may be, are members of a QDTT group for a fiscal year, and the QDTT group filer has prepared and delivered a QDTT return, in respect of all of the relevant QDTT members, for the fiscal year on or before the specified return date, or

(b) there is no more than one member of an MNE group or joint venture group, as the case may be, that is a qualifying entity for the fiscal year,

then, on the making of an election by a filing constituent entity for the fiscal year, the filing constituent entity shall complete, in accordance with the simplified jurisdictional reporting framework, the top-up tax information return for the fiscal year, in respect of —

(i) the relevant QDTT members of the MNE group, large-scale domestic group or joint venture group, as the case may be, where paragraph (a) applies, or

(ii) the member of the MNE group or joint venture group, as the case may be, where paragraph (b) applies.”.