12 Amendments of Ashley FOX related to 2009/0004(CNS)
Amendment 17 #
Proposal for a directive
Recital 10
Recital 10
(10) TheA Member States should be able to choose to exchange automatically any information where a Member State has grounds to believe that a failure of compliance with tax laws has been committed or is likely to have been committed in the other Member State, where there is a risk of inappropriate taxation in the other Member State, or where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages.
Amendment 20 #
Proposal for a directive
Recital 20
Recital 20
Amendment 21 #
Proposal for a directive
Article 3 – paragraph 4
Article 3 – paragraph 4
4. “optional automatic exchange” means the systematic communication of predefined information to another Member State, without prior request, at pre- established regular intervals or as and when that information becomes available and which a Member State may opt into;
Amendment 22 #
Proposal for a directive
Article 3 – paragraph 8
Article 3 – paragraph 8
8. “by electronic means” means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means where such means can be conducted while guaranteeing secure protection of information;
Amendment 24 #
Proposal for a directive
Section II – title
Section II – title
Optional Automatic Exchange of Information
Amendment 26 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
1. The competent authority of each Member States shall may, by automatic exchange, forward information on specific categories of income and capital to the other Member States, where there are reasonable grounds for believing that such an exchange will prevent tax evasion.
Amendment 32 #
Proposal for a directive
Article 8 – paragraph 3 – introductory part
Article 8 – paragraph 3 – introductory part
3. In addition to the categories of income and capital referred to in paragraph 2, the competent authority of each Member State shallmay, by automatic exchange, forward information necessary for the correct assessment of taxes referred to in Article 2 to the competent authority of any other Member State concerned, in any of the following cases:
Amendment 33 #
Proposal for a directive
Article 8 – paragraph 3 – point d
Article 8 – paragraph 3 – point d
(d) where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages.
Amendment 34 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 1 – introductory part
Article 8 – paragraph 4 – subparagraph 1 – introductory part
4. Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shallmay provide for automatic exchange of information relating to certain categories of income and capital. For that purpose, they shallmay specify in those agreements the following elements:
Amendment 36 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 2
Article 8 – paragraph 4 – subparagraph 2
Member States shallmay forward to the Commission the agreements they have concluded. The Commission shall make these agreements available to all the other Member States.
Amendment 39 #
Proposal for a directive
Article 18
Article 18
Amendment 40 #
Proposal for a directive
Chapter VI
Chapter VI