Companies which do not distribute 70% of their profits after tax, as defined by the relevant tax law, within two years after the end of the relevant tax year, will be deemed to have distributed as dividends 70% of these profits. econ.

[With a smile]

Пожалуйста, помогите перевести.
Companies which do not distribute 70% of their profits after tax, as defined by the relevant tax law, within two years after the end of the relevant tax year, will be deemed to have distributed as dividends 70% of these profits.
Выражение встречается в следующем контексте:
Companies which do not distribute 70% of their profits after tax, as defined by the relevant tax law, within two years after the end of the relevant tax year, will be deemed to have distributed as dividends 70% of these profits. Special contribution for defence at 15% will be payable on such deemed dividends to the extent that the shareholders (companies and individuals) are Cyprus tax residents. The amount of deemed distribution is reduced by any actual dividends paid out of the profits of the relevant year at any time. This special contribution for defence is payable for the account of the shareholders.
Заранее спасибо

[Kirsha]

Мой вариант deemed dividends - предположительно выплаченные дивиденды.

to the extent that the shareholders (companies and individuals) are Cyprus tax residents - в случае если, акционеры... являются налоговыми резидентами на Кипре.

[eu_br]

компании, не распределившие в качестве дивидендов 70% от суммы своей прибыли за вычетом налогов, удерживаемых в соответствии с применимым налоговым законодательством, в течение двух лет после окончания соответствующего учетного года налогообложения, будут считаться распределившими 70% указанной суммы в качестве дивидендов.

[Kirsha]

Интересно, к какому слову или сочетанию относится:
"as defined by the relevant tax law"

У меня есть свое мнение, но я могу ошибаться.