If a specific Union list of third-country jurisdictions that refuse to comply with tax good-governance standards has been adopted by the time a review of this Regulation is conducted, that Union list should be taken into account and could become the reference list for third countries where SSPEs are not allowed to be established.
Más rud é go nglacfar liosta sonrach an Aontais de dhlínsí tríú tíortha a dhiúltaíonn caighdeáin dea-rialachas cánach a chomhlíonadh faoin tráth go ndéanfar athbhreithníu ar an Rialachán seo, ba cheart liosta an Aontais a chur san áireamh agus d’fhéadfadh a leithéid a bheith mar liosta tagartha le haghaidh tríú tíortha nach gceadófar SSPE a bhunú iontu.