Når de nationale myndigheder skal afgøre, om et arrangement eller en serie arrangementer har medført en skattefordel som omhandlet i punkt 4.2, bør de sammenligne det beløb, en skatteyder skal betale i skat med reference til de pågældende arrangementer, med det beløb, som den samme skatteyder skulle betale i skat under de samme omstændigheder uden disse arrangementer.
In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in point 4.2, national authorities are invited to compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).