5 Amendments of Kostas CHRYSOGONOS related to 2016/0107(COD)
Amendment 39 #
Proposal for a directive
Recital -1 (new)
Recital -1 (new)
(-1) Tax avoidance and tax evasion, along with profit-shifting schemes, have deprived governments and populations of the necessary resources to, among other things, guarantee universal free access to public education and health services and state social services, as well as depriving states of the possibility of ensuring a supply of affordable housing and public transport, and of building infrastructure that is essential in order to achieve social development and economic growth. In short, these schemes have been a factor of injustice, inequality and economic, social and territorial divergences.
Amendment 40 #
Proposal for a directive
Recital -1 a (new)
Recital -1 a (new)
(-1a) A fair and effective corporate tax system should respond to the urgent need for a progressive and fair global tax policy, promote the redistribution of wealth and combat inequalities.
Amendment 44 #
Proposal for a directive
Recital 1
Recital 1
(1) In recent years, the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the Union and globallyparticularly after the revelations concerning various tax scandals, corporate income tax avoidance has been on the agenda and has sparked strong and justified demands for governments, both nationally and within the framework of international cooperation, to take practical and effective action to put an end to this phenomenon. The European Council in its conclusions of 18 December 2014 acknowledged the urgent need to advance efforts in the fight against tax avoidance both at global and Union level. The Commission in its communications entitled ‘Commission Work Programme 2016 - No time for business as usual’16 and ‘Commission Work Programme 2015 - A New Start’17 identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation. The Commission also identified as a priority the need to respond to our societies’ call for fairness and tax transparency. Despite all the intentions expressed, however, there is an urgent need for action. __________________ 16 COM(2015) 610 final of 27 October 2015. 17 COM(2014) 910 final of 16 December 2014.
Amendment 78 #
Proposal for a directive
Recital 6
Recital 6
(6) The public should be able to scrutinise all the activities of a group when the group has certain establishments within the UnionEuropean Union Member States. For groups which carry out activities within the UnionEuropean Union Member States only through subsidiary undertakings or branches, subsidiaries and branches should also publish and make accessible the report of the ultimate parent undertaking. However for reasons of proportionality and effectiveness, ta report. The obligation to publish and make accessible the report should be limited to medium-sized or largeapplies to all subsidiaries established in the Union, or branchEuropean Union Member States, ofr a comparable sizell branches opened in a Member State. The scope of Directive 2013/34/EU should therefore be extended accordingly to branches opened in a Member State by an undertaking which is established outside the UnEuropean Union and which has a consolidated net turnover exceeding EUR 40 million.
Amendment 169 #
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 c – paragraph 2 – point a
Chapter 10 a – Article 48 c – paragraph 2 – point a
(a) a brief description of the nature of the activities carried out by each entity, together with a breakdown of the respective areas of business, functions and geographical location;