1 Amendments of Siegfried MUREŞAN related to 2016/0010(CNS)
Amendment 11 #
Proposal for a directive
Recital 2
Recital 2
(2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium- sized enterprises (SMEs) may be particularly affected as their tax burden is higher than that of MNE Groups. On the oTo avoid distortion of competition, purely domestic companies should not face disadvantages due to their hand, allsize or lack of cross-border trade. Furthermore, Member States may suffer revenue losses and there is the risk of competition to attract MNE Groups by offering them further tax benefits. There is therefore a problem for the proper functioning of the Internal Market.