3 Amendments of Olle LUDVIGSSON related to 2011/0261(CNS)
Amendment 57 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) Since avoidance, evasion and abuse rates will partly depend on the capability of Member States to verify taxable transactions carried out on trade venues outside the EU, Member States and, where applicable, the Commission should make full use of instruments for cooperation on tax matters established by the OECD, the Council of Europe and other international organisations. If deemed necessary, new bilateral and multilateral cooperative initiatives should be taken in this regard.
Amendment 61 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17a) If the provisions of this Directive are adopted by a limited number of Member States by way of enhanced cooperation, comprehensive measures should be taken in order to ensure that such a move does not negatively affect the functioning of the internal market.
Amendment 161 #
Proposal for a directive
Article 11 – paragraph 3 a (new)
Article 11 – paragraph 3 a (new)
3a. In order to verify taxable transactions carried out on trade venues outside the EU, Member States and, where applicable, the Commission shall make full use of instruments for cooperation on tax matters established by relevant international organisations.