2 Amendments of Jane COLLINS related to 2016/0337(CNS)
Amendment 28 #
Proposal for a directive
Recital 1
Recital 1
(1) Companies which seek to do business across frontiers within the Union encounter serious obstacles and market distortions owing to the existence and interaction of 28 disparate corporate tax systems. Furthermore, tax planning structures have become ever-more sophisticated over time, as they develop across various jurisdictions and effectively take advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing the tax liability of companies. Although those situations highlight shortcomings that are completely different in nature, they both create obstacles which impede the proper functioning of the internal market. Action to rectify those problems should therefore address both types of market deficiencies.
Amendment 43 #
Proposal for a directive
Article 1 – paragraph 2
Article 1 – paragraph 2
2. A company that applies the rules of this Directive shall cease towill still be subject to the national corporate tax law in respect of all matters regulated by this Directivof the Member State, where there is a conflict, the national corporate tax law of the Member State takes precedence, unless otherwise stated.