3 Amendments of Sirpa PIETIKÄINEN related to 2016/0011(CNS)
Amendment 88 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) Proper identification of taxpayers is essential to effective exchange of information between tax administrations. The creation of European Taxpayer Identification Number (EU TIN) would provide the best means for this identification. It would allow any third party to quickly, easily and correctly identify and record TINs in cross-border relations and serve as a basis for effective automatic exchange of information between member states tax administrations. The Commission should also actively work for the creation of a similar identification number on a global level, such as the Regulatory Oversight Committee's global Legal Entities Identifier (LEI);
Amendment 96 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) An exhaustive, common Union 'black list' based on commonly agreed criteria should be drawn up of uncooperative jurisdictions, or tax havens. This black list should be completed with a list of sanctions for non- cooperative jurisdictions and for financial institutions that operate with tax havens
Amendment 236 #
Proposal for a directive
Article 11 a (new)
Article 11 a (new)
Article 11a European Taxpayer Identification Number (EU TIN) The European Commission shall present a legislative proposal for a harmonised, common European Taxpayer Identification Number (EU TIN) by 31 December 2016, in order to make automatic exchange of tax information more efficient and reliable within the Union.