3 Amendments of Luděk NIEDERMAYER related to 2016/0337(CNS)
Amendment 110 #
Proposal for a directive
Recital 4
Recital 4
(4) Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is necessary to divide the ambitious CCCTB initiative into two separate proposals. At a first stage, ruleadvisable to deal with the two legislative proposals in parallel as long a common corporate tax base should be enacted, before addressing, at a second stage, the issue of consos the application of the CCTB is not delayed or conditioned by finalidzation of the CCCTB.
Amendment 194 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
1. This Directive establishes a system of a common base for the taxation of certain companies and lays down rules for the calculation of that base. This Directive does not establish minimum corporate tax rates, effective or statutory, and does not lay basis for introduction of minimum corporate tax rates in future.
Amendment 225 #
Proposal for a directive
Article 4 – paragraph 1 – subparagraph 1 – point 30 a (new)
Article 4 – paragraph 1 – subparagraph 1 – point 30 a (new)
(30a) 'secrecy or low tax jurisdiction' means any jurisdiction which, from 31 December 2016, meets any of the following criteria: (a) a lack of automatic exchange of information with all signatories of the multilateral competent authority agreement in line with the standards of OECD published on 21 July 2014 entitled 'Standard for Automatic Exchange of Financial Account Information in Tax Matters'; (b) no register of the ultimate beneficial owners of corporations, trusts and equivalent legal structures at least compliant with the minimum standard defined in the Directive (EU) 2015/849 of the European Parliament and of the Council; (c) laws or administrative provisions or practices which grant favourable tax treatment to undertakings irrespective of whether they engage in genuine economic activity or have a significant economic presence in the country in question.