18 Amendments of Matt CARTHY related to 2016/0338(CNS)
Amendment 42 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1 a) Attempts to eliminate double taxation have often led to "double non- taxation", where, through the practice of base erosion and profit shifting, companies have managed to have their profits taxed in those Member States which have close to zero corporate taxes. This ongoing practice distorts competition, damages domestic enterprises and undermines taxation, to the detriment of growth and jobs.
Amendment 44 #
Proposal for a directive
Recital 2
Recital 2
(2) For this reason, it is necessary that mechanisms available in the Union ensure the resolution of double taxation dispuo give to authorities the necessary tools and time in order to investigates and the effective elimination of the double taxation at stakecontrol irregular practices of base erosion and profit shifting.
Amendment 68 #
Proposal for a directive
Recital 6
Recital 6
(6) The elimination of double taxation should be achieved through a procedure under which, as a first step, the case is submitted to the tax authorities of the Member States concerned with a view to settling the dispute by Mutual Agreement Procedure. In the absence of such agreement within a certain time frame, the case should be submitted to an Advisory Commission or Alternative Dispute Resolution Commission, consisting both of representatives of the tax authorities concerned and of independent persons of standing. The tax authorities should take a final binding decision by reference to the opinion of an Advisory Commission or Alternative Dispute Resolution Commission. The decisions reached by any of the above-mentioned bodies should be made publicly available. Secrecy is inappropriate in relation to international tax disputes, and publication is in the interest of the public. Publication also provides an incentive for decision-makers to ensure the decision reached is defensible and can contribute to improved understanding of how the rules should be interpreted and applied.
Amendment 86 #
Proposal for a directive
Article 3 – paragraph 1
Article 3 – paragraph 1
1. Any taxpayer subject to double taxation shall be entitled to submit a complaint requesting the resolution of the double taxation to each of the competent authorities of the Member States concerned within threone years from the receipt of the first notification of the action resulting in double taxation, whether or not it uses the remedies available in the national law of any of the Member States concerned. The taxpayer shall indicate in its complaint to each respective competent authority which other Member States are concerned.
Amendment 94 #
Proposal for a directive
Article 3 – paragraph 2
Article 3 – paragraph 2
2. The competent authorities shall acknowledge receipt of the complaint within onetwo months from the receipt of the complaint. They shall also inform the competent authorities of the other Member States concerned on the receipt of the complaint.
Amendment 104 #
Proposal for a directive
Article 3 – paragraph 4
Article 3 – paragraph 4
4. The competent authorities of the Member States concerned may request the information referred to in point (f) of paragraph 3 within a period of twosix months from the receipt of the complaint.
Amendment 121 #
Proposal for a directive
Article 5 – paragraph 1
Article 5 – paragraph 1
1. The competent authorities of the Member States concerned may decide to reject the complaint where the complaint is inadmissible or there is no double taxation or the three-one year period set forth in Article 3(1) is not respected.
Amendment 138 #
Proposal for a directive
Article 6 – paragraph 4 – subparagraph 1
Article 6 – paragraph 4 – subparagraph 1
The Advisory Commission shall be set up no later than fifninety calendar days after the end of the six-month period provided for in Article 3(5), if the Advisory Commission is set up in accordance with paragraph 1.
Amendment 139 #
Proposal for a directive
Article 6 – paragraph 4 – subparagraph 2
Article 6 – paragraph 4 – subparagraph 2
The Advisory Commission shall be set up no later than fifninety calendar days after the end of the period provided for in Article 4(1) if the Advisory Commission is set up in accordance with paragraph 2.
Amendment 167 #
Proposal for a directive
Article 10 – paragraph 1 – subparagraph 1 – introductory part
Article 10 – paragraph 1 – subparagraph 1 – introductory part
Member States shall provide that within the period of fifninety calendar days as provided for in Article 6(4), each competent authority of the Member States concerned notifies the taxpayers on the following:
Amendment 169 #
Proposal for a directive
Article 10 – paragraph 1 – subparagraph 2
Article 10 – paragraph 1 – subparagraph 2
The date referred to in point (b) of the first subparagraph shall be set no later than 6 monthsone year after the setting up of the Advisory Commission or Alternative Dispute Resolution Commission.
Amendment 171 #
Proposal for a directive
Article 10 – paragraph 3
Article 10 – paragraph 3
3. In absence or incompleteness of notification of the Rules of Functioning to the taxpayers, the Member States shall provide that the independent persons and the chair shall complete the Rules of Functioning according to Annex II and send it to the taxpayer within two weeks from the expiry date of the fifninety calendar days provided in Article 6(4). When the independent persons and the chair do not agree on the Rules of Functioning or do not notify them to the taxpayers, the taxpayers can refer to the competent court of their state of residence or establishment in order to draw all legal consequences and implement the Rules of Functioning.
Amendment 181 #
Proposal for a directive
Article 13 – paragraph 1
Article 13 – paragraph 1
1. The Advisory Commission or Alternative Dispute Resolution Commission shall deliver its opinion no later than six monthsone year after the date it was set up to the competent authorities of the Member States concerned.
Amendment 183 #
Proposal for a directive
Article 13 – paragraph 3
Article 13 – paragraph 3
3. The Advisory Commission or Alternative Dispute Resolution Commission shall adopt its opinion by a simple majority of its membersconsensus. If consensus was not reached, the agreement would be taken by simple majority. Where majority cannot be reached, the vote of the chair shall determine the final opinion. The chair shall communicate the opinion of the Advisory Commission or Alternative Dispute Resolution Commission to the competent authorities. The members will be allowed to present a minority opinion also to the competent authorities.
Amendment 186 #
Proposal for a directive
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authorities shall agree within six monthsone year of the notification of the opinion of the Advisory Commission or Alternative Dispute Resolution Commission on the elimination of the double taxation.
Amendment 195 #
Proposal for a directive
Article 16 – paragraph 2
Article 16 – paragraph 2
2. The competent authorities shall publish the final decision referred to in Article 14, subject to consent of each of the taxpayers concerned.
Amendment 197 #
Proposal for a directive
Article 16 – paragraph 3 – subparagraph 1
Article 16 – paragraph 3 – subparagraph 1
Amendment 200 #
Proposal for a directive
Article 16 – paragraph 3 – subparagraph 2
Article 16 – paragraph 3 – subparagraph 2