13 Amendments of Beatrix von STORCH related to 2016/0107(COD)
Amendment 37 #
Draft legislative resolution
Paragraph 1
Paragraph 1
1. Adopts its position at first reading hereinafter set outRejects the Commission's proposal;
Amendment 45 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) The OECD's inclusive framework brings together over 100 countries and jurisdictions to collaborate on the implementation of the BEPS Package.
Amendment 46 #
Proposal for a directive
Recital 1 b (new)
Recital 1 b (new)
(1b) The tax provisions in the Treaty on the Functioning of the European Union limit its power in regard to direct taxation, which is neither a matter of harmonisation nor a necessity for the single market.
Amendment 57 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) The Union should not unilaterally impose rules that differ from the BEPS Package.
Amendment 61 #
Proposal for a directive
Recital 4 b (new)
Recital 4 b (new)
(4b) The Union harms growth, companies, and job creation when it imposes rules earlier than other jurisdictions given the existence of tax competition, which cannot be ignored in a globalised economy.
Amendment 109 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2013/34/EU
Article 1 – paragraph 1 a
Article 1 – paragraph 1 a
Amendment 111 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 1
Member States shall require ultimate parent undertakings governed by their national laws and having a consolidated net turnover exceeding EUR 750 000 000 000 as well as undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceeding EUR 750 000 000 000 to draw up and publish a report on income tax information on an a decennuial basis.
Amendment 123 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2
Amendment 133 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 1
Member States shall require the medium- sized and large subsidiary undertakings referred to in Article 3(3) and (4) which are governed by their national laws and controlled by an ultimate parent undertaking which has a consolidated net turnover exceeding EUR 750 000 000 000 and which is not governed by the law of a Member State, to publish the report on income tax information of that ultimate parent undertaking on an a decennuial basis.
Amendment 142 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 2
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 2
Amendment 154 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 5 – point a
Chapter 10 a – Article 48 b – paragraph 5 – point a
(a) the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a Member State and which has a consolidated net turnover exceeding EUR 750 000 000 000 or an undertaking that is not an affiliated and which has a net turnover exceeding EUR 750 000 000 000;
Amendment 164 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 7
Chapter 10 a – Article 48 b – paragraph 7
Amendment 259 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 h – paragraph 1
Chapter 10 a – Article 48 h – paragraph 1
Member States shall ensure that laws, regulations and administrative provisions transposing Articles 48a to 48f apply, at the latest, from the commencement date of the first financial year starting on or after [Publications Office- set the date = one year after the transposition deadline] no earlier than when at least 95 per cent of the countries that have negotiated the OECD BEPS Package have adopted it.