With a view to limiting the administrative burden and compliance costs, it should also be acceptable that those Member States exempt certain entities with low profits or a low profit margin that give rise to lower risks of tax avoidance.
Da bi omejili upravno breme in stroške zagotavljanja skladnosti, bi morali poleg tega dopustiti, da navedene države članice izvzamejo nekatere subjekte z nizkimi dobički ali nizko stopnjo dobička, ki predstavljajo manjše tveganje za izogibanje davkom.