implementing member state
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…
(1)
‘Implementing Member State’ means a Member State that has implemented either a qualified income inclusion rule (IIR) or a qualified undertaxed profit rule (UTPR), as defined in Article 3, points (18) and (43), respectively, of Directive (EU) 2022/2523, or both, for the given Reporting fiscal year;