{'rm': 'Sch’il Cussegl federal considerescha che quai saja necessari per realisar l’imposiziun minimala, po el divergiar dals princips tenor l’alinea 2. El po declerar che models da prescripziuns internaziunals e reglamentaziuns respectivas sajan applitgabels. El po er surdar questas cumpetenzas al Departament federal da finanzas.', 'en': 'Where the Federal Council deems it necessary in order to implement the minimum rate of tax, it may derogate from the principles set out in paragraph 2. It may declare international model regulations and related sets of rules to be applicable. It may delegate these powers to the Federal Department of Finance.'}