Activities of Constance LE GRIP related to 2016/0336(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB)
Amendments (4)
Amendment 25 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) In a context where the emergence of the digital economy is tending to call into question the relevance of traditional tax rules, it is desirable to take into account, for purposes of consolidating the base of a taxpayer, its turnover installed in a fixed manner in the Member State or Member States within which the taxpayer has no physical structure, extending the concept of ‘permanent establishment’ to include virtual establishments.
Amendment 29 #
Proposal for a directive
Recital 10
Recital 10
(10) The formula apportionment for the consolidated tax base should comprise three equally weighted factors, namely labour, assets and sales by destination. Those equally weighted factors should reflect a balanced approach to distributing taxable profits amongst the relevant Member States and should ensure that profits are taxed where they are actually earned, including in the case of activities in the digital economy sector which do not necessarily require a fixed place in a Member State in order to carry on an activity there. Labour and assets should therefore be allocated to the Member State where the labour is performed or the assets are located, and would thereby give appropriate weight to the interests of the Member State of origin, whilst sales should be allocated to the Member State of destination of the goods or services. To account for differences in the levels of wages across the Union and thus allow for a fair distribution of the consolidated tax base, the labour factor should comprise both payroll and the number of employees (i.e. each item counting for half). The asset factor, on the other hand, should comprise all fixed tangible assets, but not intangible and financial assets because of their mobile nature and the resulting risk that the rules of this Directive could be circumvented. Where, due to exceptional circumstances, the outcome of the apportionment does not fairly represent the extent of business activity, a safeguard clause should provide for an alternative method of income allocation.
Amendment 36 #
Proposal for a directive
Article 2 – paragraph 1 – point c
Article 2 – paragraph 1 – point c
(c) it belongs to a consolidated group for financial accounting purposes with a total consolidated group revenue that exceeded EUR 7540 000 000 during the financial year preceding the relevant financial year;
Amendment 37 #
Proposal for a directive
Article 2 – paragraph 2 – subparagraph 1
Article 2 – paragraph 2 – subparagraph 1
This Directive shall also apply to a company that is established under the laws of a third country in respect of its permanent establishments situated in one or more Member States, and in relation to turnover installed in a fixed manner in one or more Member States, where the company meets the conditions laid down in points (b) to (d) of paragraph 1.