[ParlTrack]

Aurore LALUCQ, Jonás FERNÁNDEZ, Evelyn REGNER, Pedro MARQUES, Niels FUGLSANG, Paul TANG

Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a a (new)

Directive 2011/16/EU
Article 3 – point 9 – point a a (new)

(aa) The following point is inserted in the first subparagraph: (aa) for the purpose of Articles 8a, 8aa, and 8ab, the systematic notification of new information communicated to the other Member States.

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Evelyn REGNER

Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)

Directive 2011/16/EU
Article 3 – point 14

~~14. “advance cross-border~~(1a) In Article 3, point 14 is amended as follows: “14. “advance ruling” means any agreement, communication, or any other instrument or action with similar effects, including one issued, amended or renewed in the context of a tax audit, and which meets the following conditions: (a) is issued, amended or renewed by, or on behalf of, the government or the tax authority of a Member State, or the Member State’s territorial or administrative subdivisions, including local authorities, irrespective of whether it is effectively used; (b) is issued, amended or renewed, to a particular person or a group of persons, and upon which that person or a group of persons is entitled to rely; (c) concerns the interpretation or application of a legal or administrative provision concerning the administration or enforcement of national laws relating to taxes of the Member State, or the Member State’s territorial or administrative subdivisions, including local authorities; ~~(d) transaction or to the question of whether or not activities carried on by a person in another jurisdiction create a permanent establishment; and~~relates to a cross-border (e) is made in advance of the transactions or of the activities in another jurisdiction potentially creating a permanent establishment or in advance of the filing of a tax return covering the period in which the transaction or series of transactions or activities took place. The ~~cross-border~~ transaction may involve, but is not restricted to, the making of investments, the provision of goods, services, finance or the use of tangible or intangible assets and does not have to directly involve the person receiving the advance ~~cross-border ruling;~~ ruling;” (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.) Or. en (32015L2376)

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Evelyn REGNER

Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)

Directive 2011/16/EU
Article 3 – point 16

“16. For the purpose of point 14 “cross-border transaction” means a transaction or series of transactions where: (a) transaction or series of transactions are resident for tax purposes in the Member State issuing, amending or renewing the advance cross-border ruling; (b) transaction or series of transactions is simultaneously resident for tax purposes in more than one jurisdiction; (c) transaction or series of transactions carries on business in another jurisdiction through a permanent establishment and the transaction or series of transactions forms part or the whole of the business of the permanent establishment. A cross- border transaction or series of transactions shall also include arrangements made by a person in respect of business activities in another jurisdiction which that person c(1b) In Article 3, point 16 is deleted not all of the parties to the any of the parrties on through a permanent establishment; or (d) transactions have a cross border impact. For the purpose of point 15, “cross-border transaction” means a transaction or series of transactions involving associated enterprises which are not all resident for tax purposes in the territory of a single jurisdiction or a transaction or series of transactions which have a cross border impact.” to the one of the parties to the such transactions or series of Or. en (32015L2376)

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a

Directive 2011/16/EU
Article 8 – paragraph 2

2. Before 1 January 2023, Member States shall inform the Commission of a~~t least four~~ll categories listed in paragraph 1 in respect of which the competent authority of each Member State shall, by automatic exchange, communicate to the competent authority of any other Member State, information concerning residents in that other Member State. ~~The information shall concern taxable periods starting on or after 1 January 2024.~~

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point -a (new)

Directive 2011/16/EU
Article 8a – title

(-a) The title is amended as follows: “Scope and conditions of mandatory automatic exchange of information on advance ~~cross-border~~ rulings and advance pricing arrangements ” (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.) Or. en (02011L0016-20200701)

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Pedro MARQUES, Evelyn REGNER

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point -a a (new)

Directive 2011/16/EU
Article 8a – paragraph 3 – subparagraph 2 a (new)

(-aa) In paragraph 3, the following subparagraph is added: “The competent authority shall not negotiate and agree new bilateral or multilateral advance pricing arrangements with third countries that do not permit their disclosure to competent authorities of other Member States as from 1 January 2022.”

2021/01/11
Committee: ECON

Aurore LALUCQ, Jonás FERNÁNDEZ, Evelyn REGNER

Proposal for a directive
Annex I

Directive 2011/16/EU
ANNEX V – Section 1 – paragraph 3 – point b a (new)

(ba) it has revenues made in the Union exceeding EUR 100 000 over the previous calendar year.

2021/01/11
Committee: ECON

Activities of Evelyn REGNER related to 2020/0148(CNS)

Legal basis opinions (0)

Amendments (7)

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