In order to mitigate these risks, the proposal provides for low tax rates (differentiated per product group), a very wide tax base, appropriate criteria to determine the territorial application of the tax (to tax at the place of establishment of the financial institution) and harmonised scope.
Nende ohtude vähendamiseks, on ettepanekuga ette nähtud madalad maksumäärad (erinevad tooterühmade kaupa), väga lai maksubaas, sobivad kriteeriumid maksu territoriaalse kohaldamisala kindlaksmääramiseks (maksustamine finantseerimisasutuse asukohas) ning ühtlustatud reguleerimisala.