2 Amendments of Wolf KLINZ related to 2008/2196(INI)
Amendment 2 #
Draft opinion
Paragraph 2
Paragraph 2
2. Notes that the transfer of a company’s seat goes hand in hand with the transfer of supervision, and that a 14th Directive must not lead to the undermining of the; points out that when drafting the 14th Directive the maintenance of the existing rights of shareholders, creditors and workers must be duly taken into account;
Amendment 8 #
Draft opinion
Paragraph 5
Paragraph 5
5. Stresses that decCalls on the Commissions on the transfer of a company seat may be taken for reasons related to n to submit a proposal for a common consolidated assessment basis for corporation tax; stresses that a joint consolidated corporational tax incentive schemes, rather than for economic reasons; calls on the Commission to submit a proposal for a common consolidated assessment basis for corporation taxassessment base encourages tax competition and decisions on the transfer of a company seat are facilitated by better comparability of the tax systems of individual Member States;