{'rm': 'El fixescha, sut tge premissas che las interpresas che observan in’ovra reglamentara equivalenta renconuschida sin plaun internaziunal, sco en spezial las Directivas da la OECD, èn deliberadas da las obligaziuns da diligenza e da rapport.', 'en': 'It shall specify the requirements by which undertakings are exempt from the due diligence and reporting obligations if they comply with equivalent internationally recognised regulations, such as the principles laid down by the OECD in particular.'}