Details qualified statements and CbCR data, de minimis, simplified ETR and routine-profits tests and the transition and disqualification rules.
What should you do now?Test each jurisdiction and year separately and retain the qualified statements and source of every figure used.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Details qualified statements and CbCR data, de minimis, simplified ETR and routine-profits tests and the transition and disqualification rules.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
The transitional safe harbour requires qualifying financial data and a qualifying report, not an arbitrary internal revenue table. Remove non-covered taxes and uncertain positions from simplified taxes, and apply the rule for qualifying unrealised fair-value losses exceeding EUR 50 million. JVs, flow-through UPEs and investment entities have special conditions. A group without a CbCR filing obligation may qualify using the required equivalent data in its return. Apply the Law Article 13 tests and period and disclose the claim in the return.
Groups entering the regime from 2025 and reporting, deferred-tax and acquisition teams.
Test each jurisdiction and year separately and retain the qualified statements and source of every figure used.
How can the rule appear in practice?
Passing the safe harbour in one year does not guarantee the next; the tests and transition rule must be applied again.
This illustration is not an NBR case or a binding outcome for a particular fact pattern.Assuming any CbCR is sufficient or ignoring qualified statements, adjustments and exclusions.
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Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.