2 Definitions

In these Regulations—

“country-by-country report”, “domestic constituent entity”, “equivalent country-by-country report”, “EU designated entity” and “fiscal year” have the meanings assigned to them respectively by subsection (1) of the principal section;

“Commissioners” means the Revenue Commissioners;

“electronic means” includes electrical, digital, magnetic, optical, electromagnetic, biometric or photonic means of transmission of data and other forms of related technology by means of which data is transmitted;

“principal section” means section 891H of the Taxes Consolidation Act 1997 (No. 39 of 1997).