5 Amendments of Luděk NIEDERMAYER related to 2015/2010(INL)
Amendment 192 #
Motion for a resolution
Recital V – point vii
Recital V – point vii
(vii) whereas the Commission's ongoing investigations into alleged breaches of the Union state aid rules have revealed a degree of uncertaintn unhelpful lack of transparency regarding the way in which those rules should be applied; whereas to rectify this, the Commission should publish binding guidelines to clarify how it will determine instances of tax- related state aid, thereby providing more legal certainty for companies and Member States alike;
Amendment 266 #
Motion for a resolution
Annex – title 1 – subtitle 4 – indent 1
Annex – title 1 – subtitle 4 – indent 1
Extending the scope of the automatic exchange of information beyond cross- border tax rulings to include all tax rulings in the corporate tax area. Information provided must be comprehensive and in a mutually agreed format to ensure that it can be efficiently used by tax authorities in relevant countries.
Amendment 279 #
Motion for a resolution
Annex – title 1 – subtitle 4 – indent 2 – subparagraph 1 a (new)
Annex – title 1 – subtitle 4 – indent 2 – subparagraph 1 a (new)
In both options, the information provided must be submitted in an agreed, standardised form in order to allow the public to use it effectively.
Amendment 317 #
Motion for a resolution
Annex – title 2 – subtitle 1 – title
Annex – title 2 – subtitle 1 – title
Recommendation B1. Introduction of a Common Consolidated Corporate Tax Base
Amendment 416 #
Motion for a resolution
Annex – title 3 – subtitle 9 – indent 1 a (new)
Annex – title 3 – subtitle 9 – indent 1 a (new)
As part of this, the Commission should consider the most efficient way of making the results available to relevant users in order to reduce any uncertainty for corporations in the application of tax law.