13 Amendments of Lídia PEREIRA related to 2021/0433(CNS)
Amendment 53 #
Proposal for a directive
Recital 3
Recital 3
(3) This political objective has been translated into the Global Anti-Base Erosion Model Rules (GloBE Model Rules) approved on 14 December 2021 by the OECD/G20 Inclusive Framework on BEPS to which Member States have committed. In the Council Conclusions of 7 December 20218 , the Council reiterated its firm support of the global minimum tax reform and committed to a swift implementation of the agreement by means of Union legislation. In this context, it is essential that Member States effectively implement their commitment to achieve a global minimum level of taxation, in order to ensure a fair tax competition in the international framework. _________________ 8 Council Conclusions 14767/21 of 7 December 2021
Amendment 57 #
Proposal for a directive
Recital 4
Recital 4
(4) In a Union of closely integrated economies, it is crucial that the global minimum tax reform is implemented in a sufficiently coherent and coordinated fashion. Considering the scale, detail and technicalities of those new international tax rules, only a common Union framework would prevent a fragmentation of the internal market in the implementation of them. Moreover, a common framework, designed to be compatible with the fundamental freedoms guaranteed by the Treaty, would provide taxpayers with legal certainty when implementing the rules. It is, therefore, essential to guarantee that Member States apply these provisions in an effective way and that the corporate taxation systems, after the necessary changes, can remain stable and certain, providing companies and taxpayers with certainty and long-term perspetives to promote investment, growth and jobs creation.
Amendment 87 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17 a) The significant changes on tax systems within the EU require the provision of a review clause that guarantees that the application of this Directive is subject to a proper evaluation after five years of enforcement.
Amendment 99 #
Proposal for a directive
Recital 22
Recital 22
(22) The rules for the application of the UTPR should apply as of 1 January 20245 to allow third country jurisdictions to apply the IIR in the first phase of the implementation of the GloBE Model Rules.
Amendment 136 #
Proposal for a directive
Article 4 – paragraph 1 – introductory part
Article 4 – paragraph 1 – introductory part
1. A constituent entity other than a flow-through entity shall be deemed to be located in the jurisdiction where it is considered as resident for tax purposes based on its place of management, its place of creation or similar criteria. that must be systematically coherent with this Directive and the GloBE rules.
Amendment 209 #
Proposal for a directive
Article 44 – paragraph 2
Article 44 – paragraph 2
2. A constituent entity that does not comply with the requirement to file a top- up tax information return pursuant to Article 42 for a tax year within the prescribed deadline or makes a false declaration shall be charged an administrative pecuniary penalty amounting to 5 % of its turnover in the relevant fiscal year. This penalty shall only apply after the constituent entity has not provided the top-up tax information return pursuant to Article 42, following any reminder issued, within a period of 6 months. National tax authorities can provide, under request from the constituent entity, presented until the end of the 6 months period, a grace period of no more than 2 months to file the top-up tax information return, when justified.
Amendment 223 #
Proposal for a directive
Article 47 – paragraph 4 – subparagraph 1
Article 47 – paragraph 4 – subparagraph 1
For MNE groups that are within the scope of this Directive when it enters into force, the five-year period referred to in paragraph 1 shall start on 1 January 20234.
Amendment 225 #
Proposal for a directive
Article 47 – paragraph 4 – subparagraph 2
Article 47 – paragraph 4 – subparagraph 2
For MNE groups that are within the scope of this Directive when it enters into force, the five-year period referred to in paragraph 2 shall start on 1 January 20245.
Amendment 232 #
Proposal for a directive
Article 50 – paragraph 2
Article 50 – paragraph 2
2. For large-scale domestic groups that are in scope of this Directive when it enters into force, the five-year period abovementioned shall start on 1 January 20234.
Amendment 254 #
Proposal for a directive
Article 55 – paragraph 1
Article 55 – paragraph 1
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 20223.
Amendment 257 #
Proposal for a directive
Article 55 – paragraph 3
Article 55 – paragraph 3
They shall apply those provisions from 1 January 20234.
Amendment 259 #
Proposal for a directive
Article 55 – paragraph 4
Article 55 – paragraph 4
Amendment 262 #
Proposal for a directive
Article 55 a (new)
Article 55 a (new)
Article 55 a Review Clayse By … [five years after the entry into force of this Directive], the Commission shall report to the Council and the Parliament on its application by Member States. The report must perform a general evaluation of the implementation of the rules provisioned in this Directive and refer, concretely: a) an assessment on the impact of the directive on Member States tax revenue; b) an assessment on the impact of the rules on the European companies competitiveness, mainly on investment strategies, possible relocations, compliance costs, administrative burden and double taxation issues; c) an evaluation on the international tax context on corporate taxation matters, in particular regarding the implementation of the GloBE Model Rules by third jurisdictions, namely on the implementation of qualified income inclusion rules in accordance with article 51 criteria; d) an evaluation on the need to propose negotiations to change specific GloBE Moder Rules, having the EU Member States experience and the global context in regard.