[ParlTrack]

Proposal for a directive
Recital 8

(8) The report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking. The information should be based on the reporting specifications of BEPS’ Action 13 and should be limited to what is necessary to enable effective public scrutiny, in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages. The report should also include a brief description of the nature of the activities. Such description might be based on the categorisation provided for in table 2 of the Annex III of Chapter V of the OECD “Transfer Pricing Guidelines on Documentation”. The report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid, taking into account corresponding amounts concerning previous financial years.deleted

2017/03/21
Committee: ECON JURI

Barbara KAPPEL

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 2

~~The report on income tax information shall be made accessible to the public on the website of the undertaking on the date of its publication.~~deleted

2017/03/21
Committee: ECON JURI

Barbara KAPPEL

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
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 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 annual basis.deleted

2017/03/21
Committee: ECON JURI

Barbara KAPPEL

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
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 or an undertaking that is not an affiliated and which has a net turnover exceeding EUR 750 000 000;deleted

2017/03/21
Committee: ECON JURI

Barbara KAPPEL

Proposal for a directive
Article 1 – paragraph 1 – point 2

Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 5

~~(5) The report on income tax information shall be published and made accessible on the website in at least one of the official languages of the Union.~~deleted

2017/03/21
Committee: ECON JURI

5 Amendments of Barbara KAPPEL related to 2016/0107(COD)

ParlTrack - 2011-2024