4 Amendments of Danuta Maria HÜBNER related to 2016/0107(COD)
Amendment 85 #
Proposal for a directive
Recital 8
Recital 8
(8) The report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking. The information should be based on the reporting specifications of BEPS’ Action 13 and should be limited to what is necessary to enable effective public scrutiny, in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages, in particular to the competitive position of Union undertakings vis-à-vis those undertakings established in other jurisdictions. The report should also include a brief description of the nature of the activities. Such description might be based on the categorisation provided for in table 2 of the Annex III of Chapter V of the OECD “Transfer Pricing Guidelines on Documentation”. The report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid, taking into account corresponding amounts concerning previous financial years.
Amendment 220 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Member States shall not require any branch or subsidiary controlled by an ultimate parent undertaking which is not governed by the law of a Member State nor by the law of a tax jurisdiction referred to in Article 48g to disclose information according to paragraphs 2 and 3 of this Article in relation to such parent undertaking or to any other branch or subsidiary thereof established outside the Union or outside the jurisdictions referred to in Article 48g when both of the following conditions are met : (a) the share of the total consolidated revenue of the ultimate parent undertaking derived from activities within the Union does not exceed 10%; (b) that information is not required to be disclosed publicly by any such undertaking under the law governing it.
Amendment 227 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Member States may allow an undertaking not to publicly disclose information as required under paragraphs 2 and 3 of this Article when the undertaking can demonstrate that, due to the nature of the markets where it operates, its structure, or any other business-relevant consideration, there are legitimate grounds to believe that the nature or scope of the information required would negatively impact its competitive position. In such a case, information shall nevertheless be communicated to the relevant tax authorities and shall be included in the mandatory automatic exchange of information under Directive 2011/16/EU.
Amendment 231 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 4
Chapter 10 a – Article 48 c – paragraph 4
4. The report shall include at group level an overall narrative providing explanations on material discrepancies between the amounts disclosed pursuant to points (e) and (f) of paragraph 2, if any, taking into account if appropriate corresponding amounts concerning previous financial years. Where, pursuant to paragraph 3a, information is not required to be disclosed in relation to Union subsidiaries or Union branches of undertakings not governed by the law of a Member State nor by the law of a tax jurisdiction referred to in Article 48g, the report shall include an overall description of the ultimate parent undertaking's global tax strategy at group level.