7 Amendments of Anneliese DODDS related to 2016/0339(CNS)
Amendment 32 #
Draft legislative resolution
Citation 5 a (new)
Citation 5 a (new)
– having regard to its resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect1a, _______________ 1a Texts adopted, P8_TA(2015)0408.
Amendment 33 #
Draft legislative resolution
Citation 5 b (new)
Citation 5 b (new)
– having regard to its resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union1a, _______________ 1a Texts adopted, P8_TA(2015)0457.
Amendment 34 #
Draft legislative resolution
Citation 5 c (new)
Citation 5 c (new)
– having regard to its resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect1a, _______________ 1a Texts adopted, P8_TA(2015)0310.
Amendment 35 #
Draft legislative resolution
Citation 5 d (new)
Citation 5 d (new)
Amendment 36 #
Draft legislative resolution
Citation 5 e (new)
Citation 5 e (new)
– having regard to the ongoing work of its Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion,
Amendment 48 #
Proposal for a directive
Recital 7
Recital 7
(7) In order to provide for a comprehensive framework that is consistent with toand no less effective than the OECD BEPS report on hybrid mismatch arrangements it is essential that Directive (EU) 2016/1164 would also include rules on hybrid transfers, and imported mismatches and dual resident mismatchaddresses the full range of double deduction outcomes, in order to prevent taxpayers from exploiting remaining loopholes.
Amendment 53 #
Proposal for a directive
Recital 9
Recital 9
(9) Rules on hybrid mismatches should address mismatch situations which are the resultsult from double deductions, conflicts in the legal characterisation of financial instruments, payments and entities, ofr conflicts ing tax rules of two (or more) jurisdictionshe allocation of payments. As hybrid mismatches could lead to a double deduction or to a deduction without inclusion, it is necessary to lay down rules whereby the Member State concerned either denies the deduction of a payment, expenses or losses or requires the taxpayer to include the payment in its taxable income. However, those rules should not affect the general features of the tax system of a jurisdiction.