it has been established by a final judgment or final administrative decision that the person or entity has created an entity in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the jurisdiction of its registered office, central administration or principal place of business;
suíodh le breithiúnas críochnaitheach nó le cinneadh riaracháin críochnaitheach gur chruthaigh an duine nó an t-eintiteas eintiteas i ndlínse eile agus é mar aidhm aige dul timpeall ar oibleagáidí fioscacha, sóisialta nó oibleagáidí dlíthiúla eile i ndlínse a oifige cláraithe, a riaracháin lárnaigh nó a lárionaid riaracháin;