Activities of Iliana IVANOVA related to 2011/0058(CNS)
Plenary speeches (1)
Common consolidated corporate tax base (debate)
Amendments (8)
Amendment 22 #
Proposal for a directive
Recital 4
Recital 4
(4) An optional system allowing companies to treat the Union as a single market for the purpose of corporate tax would facilitate cross-border activity for companies resident in the Union and would promote the objective of making the Union a more competitive location for investment internationally. Such a system would best be achieved by enabling groups of companies with a taxable presence in more than one Member State to choose to settle their tax affairs in the Union according to a single set of rules for calculation of the tax base and to deal with a single tax administration (‘one-stop-shop’). These rules should also be made available to entities subject to corporate tax in the Union which do not form part of a group.
Amendment 26 #
Proposal for a directive
Recital 5
Recital 5
(5) Since differences in rates of taxation do not give rise to the same obstacare contributing to the competitiveness of the EU as a wholes, the system (the Common Consolidated Corporate Tax Base (CCCTB)) neeshould not affect the discretion of Member States regarding their national rate(s) of company taxation.
Amendment 35 #
Proposal for a directive
Recital 4
Recital 4
(4) An optional system allowing companies to treat the Union as a single market for the purpose of corporate tax would facilitate cross-border activity for companies resident in the Union and would promote the objective of making the Union a more competitive location for investment internationally. Such a system would best be achieved by enabling groups of companies with a taxable presence in more than one Member State to choose to settle their tax affairs in the Union according to a single set of rules for calculation of the tax base and to deal with a single tax administration (‘one-stop-shop’). These rules should also be made available to entities subject to corporate tax in the Union which do not form part of a group.
Amendment 41 #
Proposal for a directive
Recital 5
Recital 5
(5) Since differences in rates of taxation do not give rise to the same obstacare contributing to the competitiveness of the EU as a wholes, the system (the Common Consolidated Corporate Tax Base (CCCTB)) neeshould not affect the discretion of Member States regarding their national rate(s) of company taxation.
Amendment 101 #
Proposal for a directive
Article 130
Article 130
The European Parliament shall be informed of the adoption of delegated acts by the Commission of any objection formulated to them, or the revocation of the delegation of powers by the Council. Any future assessment of the instrument should be communicated to the European Parliament.
Amendment 104 #
Proposal for a directive
Article 133
Article 133
The Commission shall, five years after the entry into force of this Directive, review its application and report to the European Parliament and to the Council on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member States. The report shall also include an analysis of the impact of the mechanism on the national economies and on the national tax systems.
Amendment 409 #
Proposal for a directive
Article 130 – paragraph 1
Article 130 – paragraph 1
The European Parliament shall be informed of the adoption of delegated acts by the Commission of any objection formulated to them, or the revocation of the delegation of powers by the Council. Any future assessment of the instrument should be communicated to the members of the competent committee of the EP.
Amendment 416 #
Proposal for a directive
Article 133 – paragraph 1
Article 133 – paragraph 1
The Commission shall, five years after the entry into force of this Directive, review its application and report to the Council and to the European Parliament on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member States. The report shall also include an analysis of the impact of the mechanism on the national economies and on the national tax systems.