3 Amendments of Danuta Maria HÜBNER related to 2016/0011(CNS)
Amendment 87 #
Proposal for a directive
Recital 9
Recital 9
(9) General anti-abuse rules (GAARs) feature in tax systems to tackle abusive tax practices that have not yet been dealt with through specifically targeted provisions. GAARs have therefore a function aimed to fill in gaps, which should not affect the applicability of specific anti-abuse rules. Within the Union, the application of GAARs should be limited to arrangements that are ‘wholly artificial’ (non-genuine);non-genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality; in otherwi cases, the taxpayer should have the right to choose the most tax efficient structure for its commercial affairs. It is furthermore important to ensure that the GAARs apply in domestic situations, within the Union and vis-à-vis third countries in a uniform manner, so that their scope and results of application in domestic and cross-border situations do not differ.
Amendment 192 #
Proposal for a directive
Article 7 – paragraph 1
Article 7 – paragraph 1
1. Non-genuine arrangements or a series thereof carried out for the essentialwhich, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of the otherwise applicable tax provisions, are not genuine taking into consideration all relevant facts and circumstances, shall be ignored for the purposes of calculating the corporate tax liability. An arrangement may comprise more than one step or part.
Amendment 214 #
Proposal for a directive
Article 8 – paragraph 2 – subparagraph 1
Article 8 – paragraph 2 – subparagraph 1
Member States shall not apply paragraph 1 where an entity is tax resident in a Member State or in a third country that is party to the EEA Agreement or in respect of a permanent establishment of a third country entity which is situated in a Member State, unless the establishment of the entity is wholly artificial or to the extent that the entity engages, in the course of its activity, in non-genuine arrangements which have been put in place for the essentialmain purpose or one of the main purposes of obtaining a tax advantage.