"bilateral or multilateral controls" means the coordinated checking of the tax liability of one or more related taxable persons organised by two or more participating countries with common or complementary interests, which include at least two Member States.
ciallaíonn "rialuithe déthaobhacha nó iltaobhacha" an tseiceáil chomhordaithe ar dhliteanas cánach duine inchánach amháin nó níos mó lena mbaineann, a eagraíonn dhá thír rannpháirteacha nó níos mó a bhfuil comhleasanna nó leasanna comhlántacha acu, agus a mbeidh ar a laghad dhá Bhallstát ina measc.