[ParlTrack]

Proposal for a decision
Recital 7

(7) In October 2021, the Organisation for Economic Co-operation and Development and the G20 Inclusive Framework on Base Erosion and Profit Shifting reached an agreement on the allocation to participating market jurisdictions of 25% of residual profits of large multinational enterprises above the profitability threshold of 10% (‘OECD/G20 IF Pillar 1 Agreement’). The own resource should consist in applying a uniform call rate to the share of residual profits of the multinational enterprises, re-allocated to Member States [pursuant to the Directive on implementation of the global agreement on re-allocation of taxing rights.]deleted

2022/09/14
Committee: ECON

Caroline NAGTEGAAL

Proposal for a decision
Article 1 – paragraph 1 – point 1 – point c

Council Decision (EU, Euratom) 2020/2053
Article 2 – paragraph 1 – point g

(c) in paragraph 1, the following point (g) is added: ‘‘(g) the application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights19.]’ _________________ 19 4[Directive (EU) XXX giving effect to the OECD/G20 IF Pillar 1 Agreement].deleted

2022/09/14
Committee: ECON

Caroline NAGTEGAAL

Proposal for a decision
Article 2 – paragraph 6

~~Article 1(1), point (c), shall apply from~~deleted

2022/09/14
Committee: ECON

Caroline NAGTEGAAL

Proposal for a decision
Article 2 – paragraph 7

~~the first day of the date of application of the [Directive on implementation of the global agreement on re-allocation of taxing rights] or~~deleted

2022/09/14
Committee: ECON

Caroline NAGTEGAAL

Proposal for a decision
Article 2 – paragraph 8

~~the day of the entry into force and effect of the Multilateral Convention, whichever is the later.~~deleted

2022/09/14
Committee: ECON

5 Amendments of Caroline NAGTEGAAL related to 2021/0430(CNS)

ParlTrack - 2011-2024