Those bodies shall not be established and shall not maintain business relations with entities incorporated in territories, whose jurisdictions do not cooperate with the Union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries.
Ní dhéanfar na comhlachtaí sin a bhunú i gcríocha nach gcomhoibríonn a ndlínse leis an Aontas maidir le cur chun feidhme na gcaighdeán cánach idirnáisiúnta comhaontaithe, agus ní choimeádfaidh siad caidreamh gnó le heintitis atá comhlachaithe sna críocha sin, agus déanfaidh siad na ceanglais sin a thrasuí ina gconarthaí leis na hidirghabhálaithe airgeadais roghnaithe.