2016/0010(CNS) Taxation: scope of the mandatory automatic exchange of information in the EU
Lead committee dossier:
Progress: Procedure completed
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | ECON |
ROSATI Dariusz ( PPE)
|
MAUREL Emmanuel ( S&D),
RUOHONEN-LERNER Pirkko ( ECR),
VAN NIEUWENHUIZEN Cora ( ALDE),
SCOTT CATO Molly ( Verts/ALE),
KAPPEL Barbara ( ENF)
|
| Committee Opinion | LIBE |
Lead committee dossier:
Legal Basis:
TFEU 113, TFEU 115
Legal Basis:
TFEU 113, TFEU 115Subjects
Events
2016/06/15
EC - Commission response to text adopted in plenary
Documents
2016/06/03
Final act published in Official Journal
Details
PURPOSE: to improve administrative cooperation in the field of taxation.
LEGISLATIVE ACT: Council Directive (EU) 2016/881 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
CONTENT: the Council Directive amends Directive 2011/16/EU on administrative cooperation by introducing into the latter a new article establishing the scope of application and conditions relating to the mandatory automatic exchange of information regarding country-by-country reporting.
As multinational enterprise groups (MNE Groups) are active in different countries, they have the possibility of engaging in aggressive tax-planning practices that are not available for domestic companies. Enhancing transparency for MNE Groups towards tax authorities is therefore an essential part of tackling base erosion and profit shifting. It could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made.
On 19 July 2013 the Organisation for Economic Development and Cooperation (OECD) published its Action Plan on Base Erosion and Profit Shifting (‘BEPS Action Plan’), which is a major initiative to modify existing international tax rules. The work on Action 13 of the BEPS Action Plan resulted in a set of standards for providing information for MNE Groups, including the country-by-country report.
OECD standards must be taken into account when establishing the rules on the country-by-country report.
The main points of the Directive are as follows:
Scope: MNE Groups that are established or operate within the EU, with total consolidated group revenue equal or higher than EUR 750 000 000, will be obliged to file the country-by-country report.
The competent authority of a Member State where the country-by-country report was received must communicate by means of automatic exchange , the country-by-country report to any other Member State in which, on the basis of the information in the country-by-country report, one or more Constituent Entities of the MNE Group of the Reporting Entity are either resident for tax purposes or subject to tax with respect to the business carried out through a permanent establishment. This communication shall take place within 15 months of the last day of the Fiscal Year of the MNE Group to which the country-by-country report relates.
Exchange of information : the country-by country-report must include:
· for each tax jurisdiction in which the MNE Group carries out its activities, aggregated information on: (i) revenues, (ii) profit (loss) before income tax, (iii) income tax paid (on cash basis); (iv) income tax accrued (current year); (v) stated capital; (vi) accumulated earnings; (vii) number of employees; (viii) tangible assets other than cash and cash equivalents;
· the list of all the Constituent Entities of the MNE Group included in each aggregation per tax jurisdiction, the tax jurisdiction of organisation or incorporation if different from tax jurisdiction of residence, and the nature of the main business activities carried out by the Constituent Entity.
Information communicated between Member States will be used for the purposes of assessing high-level transfer-pricing risks and other risks related to base erosion and profit shifting.
Standard form: the automatic exchange of information on the country-by-country report will be carried out using the standard form provided in Annex III. The information will be provided by electronic means using the common communication network defined in Directive 2011/16/EU (CCN network).
Timetable: the first country-by-country report shall be communicated for the fiscal year of the MNE Group commencing on or after 1 January 2016, which shall take place within 18 months of the last day of that fiscal year.
Penalties: Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to the Directive and take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.
ENTRY INTO FORCE: 3.6.2016.
TRANSPOSITION: by 4.6.2017.
APPLICATION: from 5.6.2017.
2016/05/25
EP/CSL - Act adopted by Council after consultation of Parliament
2016/05/25
EP - End of procedure in Parliament
2016/05/12
EP - Results of vote in Parliament
Documents
2016/05/12
EP - Decision by Parliament
Details
The European Parliament adopted by 567 votes to 30, with 53 abstentions, in the framework of a special legislative procedure (Parliament’s consultation), a legislative resolution on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
Parliament approved the Commission proposal subject to the following amendments:
To avoid distortion of competition : Parliament noted in a recital that when Multi National Enterprise (MNE) Groups engage in aggressive tax planning practices that are not available for domestic companies, small and medium-sized enterprises (SMEs) may be particularly affected as they usually pay an effective rate of tax that is much closer to statutory rates than MNEs, resulting in distortions to, and malfunctions of, the Internal Market as well as distortion of competition to the detriment of SMEs. To avoid distortion of competition, domestic companies should not face disadvantages due to their size or lack of cross-border trade.
Furthermore, the amended text stressed that it is of vital importance for the Union that tax rules are designed not to impair growth or investments , put Union companies at a competitive disadvantage, nor increase the risk of double taxation and that they are designed to minimise costs and administrative burdens for companies.
Associate the Commission with the automatic exchange of information : Parliament considered that the Commission should be associated with the automatic exchange of information and access to country-by-country reports , as do the national tax authorities, in full respect for confidentiality.
Moreover, the Commission should make use of the country-by-country reports to assess the compliance of Member States with Union State aid rules, as there is also a State aid dimension to unfair tax practices in the field of corporate taxation.
Country-by-country reports : the mandatory automatic exchange of country-by-country reports between Member States and with the Commission should in each case include the communication of a defined set of basic information which should be based on uniform definitions. The automatic exchange of information shall take place as soon as possible.
Parliament stated that the country-by-country report shall contain the following information as regards:
public subsidies received , the value of assets and annual cost of maintaining them, and sales and purchases made by the Group; the future European tax identification number (TIN) of the Multi National Enterprise (MNE) Group referred to in the Commission's 2012 Action Plan to strengthen the fight against fraud and tax evasion.
In order to enhance transparency for citizens, the Commission shall publish the country-by-country reports , based on the information contained in the centralised register of country-by-country reports. In doing so, the Commission shall comply with the provisions on confidentiality.
Evaluation : the Commission shall submit a yearly consolidated report to the European Parliament and the Council concerning the Member States' yearly assessments of the effectiveness of the automatic exchange of information, as well as the practical results achieved.
In the event that the Commission's impact assessment on the consequences of public disclosure of country-by-country information determines that there are no negative consequences for Multinational Groups, the Commission shall promptly propose legislation to make the information publicly available .
The Commission shall review the effectiveness of this Directive within three years after its entry into force.
Responsibility of Member States : it is stated, in a recital, that Member States should be responsible for enforcing the reporting obligation of the MNEs through, for instance, introducing steps to penalise MNEs in the event of non-reporting . Member States should ensure that they maintain or increase the level of human, technical and financial resources dedicated to the automatic exchange of information between tax administrations and to data processing within tax administrations.
Professional secrecy : an amendment stipulated that it should be possible for information not to be exchanged under this Directive where such exchange would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information the disclosure of which would be contrary to public policy.
Lastly, Parliament stipulated in a recital that regard should be given to the European Parliament's resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect.
Documents
2016/05/11
EP - Debate in Parliament
Documents
2016/04/28
EP - Committee report tabled for plenary, 1st reading/single reading
Details
The Committee on Economic and Monetary Affairs adopted, in the framework of a special legislative procedure (Parliament’s consultation), the report by Dariusz ROSATI (EPP, PL) on the proposal for a Council directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
Associate the Commission with the automatic exchange of information : Members considered that the Commission should be associated with the automatic exchange of information and access to country-by-country reports, as do the national tax authorities, in full respect for confidentiality.
The Commission should also have access to the information exchanged between Member States' tax authorities in order to ensure compliance with the relevant competition rules.
Moreover, third countries would be able to obtain the information requested by all Member States; it is stated in this regard that the work of sharing the reports with third countries has already begun under the OECD's Multinational Competent Authority Agreement, and it shall be guaranteed that third countries can get the required information from all Member States.
Scope and conditions of mandatory automatic exchange of information on country-by-country report : the automatic exchange of information shall take place as soon as possible.
Members stated that the country-by-country report shall contain the following information as regards:
public subsidies received, the value of assets and annual cost of maintaining them, and sales and purchases made by the Group; the future European tax identification number (TIN) of the Multi National Enterprise (MNE) Group referred to in the Commission's 2012 Action Plan to strengthen the fight against fraud and tax evasion.
In order to enhance transparency for citizens, the Commission shall publish the country-by-country reports , based on the information contained in the centralised register of country-by-country reports. In doing so, the Commission shall comply with the provisions on confidentiality.
Evaluation : the Commission shall submit a yearly consolidated report to the European Parliament and the Council concerning the Member States' yearly assessments of the effectiveness of the automatic exchange of information, as well as the practical results achieved.
In the event that the Commission's impact assessment on the consequences of public disclosure of country-by-country information determines that there are no negative consequences for Multinational Groups, the Commission shall promptly propose legislation to make the information publicly available .
The Commission shall review the effectiveness of this Directive within three years after its entry into force.
Lastly, Members stipulated in a recital that regard should be given to the European Parliament's resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect.
Documents
2016/04/27
ESC - Economic and Social Committee: opinion, report
Documents
2016/04/26
EP - Vote in committee
2016/03/30
PT_PARLIAMENT - Contribution
Documents
2016/03/22
EP - Amendments tabled in committee
Documents
2016/03/17
CZ_SENATE - Contribution
Documents
2016/02/25
EP - Committee referral announced in Parliament
2016/02/23
EP - Committee draft report
Documents
2016/01/28
EC - Legislative proposal published
Details
PURPOSE: to further extend the scope of the mandatory exchange of information in the field of taxation in the EU.
PROPOSED ACT: Council Directive.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
BACKGROUND: as Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium-sized enterprises (SMEs) may be particularly affected as their tax burden is higher than that of MNE Groups. On the other hand, all Member States may suffer revenue losses and there is the risk of competition to attract MNE Groups by offering them further tax benefits. There is therefore a problem for the proper functioning of the Internal Market.
In recent years, the challenge posed by tax fraud and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level. The automatic exchange of information constitutes an important tool in this regard and the Commission in its Communication of 6 December 2012 containing an Action plan to strengthen the fight against tax fraud and tax evasion highlighted the need to promote vigorously the automatic exchange of information as the future European and international standard for transparency and exchange of information in tax matters.
The European Council Conclusions of 18 December 2014 cite "an urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and EU levels". Since December 2014, the Commission has quickly launched the first steps towards an EU approach. In the meanwhile the Organisation for Economic Cooperation and Development (OECD) has finalized its work in defining the global rules and standards to these ends.
This Directive amending Council Directive 2011/16/EU as part of the Commission's Anti- Tax Avoidance Package , addresses the political priority of fighting against tax avoidance and aggressive tax planning. It also responds to the demands from the European Parliament outlined in its resolution of 21 May 2013 .
IMPACT ASSESSMENT: no impact assessment was carried out for this proposal given that the proposal is in line with international developments at the level of the OECD and its work on Base Erosion and Profit Shifting (BEPS) where most EU Member States participate.
To provide up-to-date analysis and evidence, a separate Staff Working Document accompanying the proposal provides an extensive overview of existing academic work and economic evidence in the field of base erosion and profit shifting.
CONTENT: in order to tackle tax fraud and evasion and aggressive tax planning, the proposal seeks to amend Directive 2011/16/EU on administrative cooperation in the field of taxation, as amended by Directive 2014/107/EU and by Council Directive EU 2015/2376 by introducing a specific requirement for the AEOI on country-by-country report.
The main amendments introduced by the proposal are as follows:
Mandatory automatic exchange of information on country-by-country report :
the Directive requires MNE Groups to provide annually and for each tax jurisdiction in which they do business certain information including the amount of revenue, the profit before income tax, the income tax paid and accrued, the number of employees, the stated capital, the retained earnings and the tangible assets. This information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits. Increased transparency should also incentivize MNE Groups to pay their fair share of tax in the country where profits are made in order to ensure an appropriate balancing of reporting burden and benefit to tax administrations, only MNE Groups with total consolidated group revenue equal or higher than EUR 750 000 000 , will be obliged to file the country-by-country report; the Directive requires Member States, once they have received the country-by-country report, to share the information with the Member States in which, on the basis of the information in the report, companies of the MNE Group are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment. Standard form and practical arrangements : the automatic exchange of information on country-by-country report shall be carried out using the standard form provided in the Annex to the Directive. The Commission shall, by means of implementing acts, adopt the linguistic arrangements for that exchange by 31 December 2016; information communicated shall be provided by electronic means using the common communication network (CCN) developed by the Union. The Commission shall, by means of implementing acts, adopt the necessary practical arrangements for the upgrading of the CCN network.
Penalties : Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented.
BUDGETARY IMPLICATIONS: the impact on expenditure (including human resources) is estimated at EUR 3.79 billion of the proposal on the EU Budget is presented in the financial statement accompanying the proposal, and will be met within available resources.
The costs of the additional IT tools to facilitate the communication of information between Member States would be funded out of the FISCALIS 2020 programme .
Documents
2016/01/21
EP - ROSATI Dariusz (PPE) appointed as rapporteur in ECON
Documents
- Commission response to text adopted in plenary: SP(2016)411
- Final act published in Official Journal: Directive 2016/881
- Final act published in Official Journal: OJ L 146 03.06.2016, p. 0008
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament: T8-0221/2016
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A8-0157/2016
- Economic and Social Committee: opinion, report: CES1284/2016
- Contribution: COM(2016)0025
- Amendments tabled in committee: PE580.441
- Contribution: COM(2016)0025
- Committee draft report: PE576.877
- Legislative proposal published: COM(2016)0025
- Legislative proposal published: EUR-Lex
- Committee draft report: PE576.877
- Amendments tabled in committee: PE580.441
- Economic and Social Committee: opinion, report: CES1284/2016
- Commission response to text adopted in plenary: SP(2016)411
- Contribution: COM(2016)0025
- Contribution: COM(2016)0025
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Votes
A8-0157/2016 - Dariusz Rosati - Am 41 #
2016/05/12 Outcome: -: 361, +: 270, 0: 14
NI
EFDD
GUE/NGLA8-0157/2016 - Dariusz Rosati - Am 42 #
2016/05/12 Outcome: -: 330, +: 306, 0: 8
A8-0157/2016 - Dariusz Rosati - Am 47 #
2016/05/12 Outcome: -: 364, +: 273, 0: 11
A8-0157/2016 - Dariusz Rosati - Am 43 #
2016/05/12 Outcome: -: 332, +: 284, 0: 27
A8-0157/2016 - Dariusz Rosati - Am 44 #
2016/05/12 Outcome: -: 332, +: 307, 0: 6
A8-0157/2016 - Dariusz Rosati - Am 39 #
2016/05/12 Outcome: -: 320, +: 309, 0: 16
A8-0157/2016 - Dariusz Rosati - Am 46 #
2016/05/12 Outcome: -: 335, +: 286, 0: 29
A8-0157/2016 - Dariusz Rosati - Résolution législative #
2016/05/12 Outcome: +: 567, 0: 53, -: 30
| Amendments | Dossier |
| 136 |
2016/0010(CNS)
2016/03/22
ECON
136 amendments...
Amendment 10 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in
Amendment 100 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 3 a (new) 3a. That information should be made public by being placed online on the MNE Group's website.
Amendment 101 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 4 4. The communication shall take place within
Amendment 102 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 4 4. The communication shall take place within
Amendment 103 #
Proposal for a directive Article 1 – paragraph 1 – point 2 4a. In order to enhance transparency for citizens, the Commission shall publish the country-by-country reports, based on the information contained in the centralised register of country-by-country reports. In doing so, the Commission shall comply with the provisions of Article 23a on confidentiality.
Amendment 104 #
Proposal for a directive Article 1 – paragraph 1 – point 2 a (new) Directive 2011/16/UE Article 17 – paragraph 4 (2a) Article 17(4) is deleted;
Amendment 105 #
Proposal for a directive Article 1 – paragraph 1 – point 2 a (new) Directive 2011/16/EU Article 9 – paragraph 1 2a. Article 9(1) is amended as follows: ‘1. The competent authority of each Member State shall communicate the
Amendment 106 #
Proposal for a directive Article 1 – paragraph 1 – point 2 b (new) Directive 2011/16/EU Article 9 – paragraph 2 (2b) Article 9(2) is amended as follows: ‘2. The competent authorities of each Member State may communicate, by spontaneous exchange, to the competent authorities of the other Member States and to the Commission any information of which they are aware and which may be useful to the competent authorities of the other Member States.’
Amendment 107 #
Proposal for a directive Article 1 – paragraph 1 – point 2 c (new) Directive 2011/16/EU Article 16 – paragraph 1 (2c) Article 16(1) is amended as follows: ‘1. Information communicated between Member States in any form pursuant to this Directive
Amendment 108 #
Proposal for a directive Article 1 – paragraph 1 – point 2 d (new) Directive 2011/16/EU Article 16 – paragraph 2 (2d) Article 16(2) is amended as follows: ‘2. With the permission of the competent authority of the Member State communicating information pursuant to this Directive, and only in so far as this is allowed under the legislation of the Member State of the competent authority receiving the information, information and documents received pursuant to this Directive may be used for other purposes than those referred to in paragraph 1.
Amendment 109 #
Proposal for a directive Article 1 – paragraph 1 – point 2 e (new) Directive 2011/16/EU Article 16 – paragraph 5 a (new) (2e) In Article 16, the following paragraph is inserted: (5a) Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that this is done in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State.
Amendment 11 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium- sized enterprises (SMEs) may be particularly affected as their tax burden is higher than that of MNE Groups.
Amendment 110 #
Proposal for a directive Article 1 – paragraph 1 – point 2 f (new) Directive 2011/16/EU Article 17 – paragraph 2 Amendment 111 #
Proposal for a directive Article 1 – paragraph 1 – point 2 g (new) Directive 2011/16/EU Article 17 – paragraph 3 Amendment 112 #
Proposal for a directive Article 1 – paragraph 1 – point 2 h (new) Directive 2011/16/EU Article 17 – paragraph 4 Amendment 113 #
Proposal for a directive Article 1 – paragraph 1 – point 2 i (new) Directive 2011/16/EU Article 17 – paragraph 5 Amendment 114 #
Proposal for a directive Article 1 – paragraph 1 – point 2 j (new) Directive 2011/16/EU Article 18 – paragraph 1 (2j) Article 18(1) is amended as follows: ‘1. If information is requested by a Member State in accordance with this Directive, the requested Member State shall use its measures aimed at gathering information to obtain the requested information, even though that Member State may not need such information for its own tax purposes. That obligation
Amendment 115 #
Proposal for a directive Article 1 – paragraph 1 – point 2 k (new) Directive 2011/16/EU Article 18 – paragraph 2 (2k) Article 18(2) is amended as follows: ‘2. In no case shall Article 17
Amendment 116 #
Proposal for a directive Article 1 – paragraph 1 – point 4 Directive 2011/16/UE Article 21 – paragraph 6 6. Information communicated pursuant to Article 8aa (2) shall be provided by electronic means using the CCN network and shall be available on a platform accessible to the public. The Commission shall, by means of implementing acts, adopt the necessary practical arrangements for the upgrading of the CCN network. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2). (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)
Amendment 117 #
Proposal for a directive Article 1 – paragraph 1 – point 4 a (new) Directive 2011/16/EU Article 23 – paragraph 2 (4a) Article 23(2) is amended as follows: ‘2. Member States shall communicate to the Commission any relevant information necessary for the evaluation of the effectiveness of administrative cooperation in accordance with this Directive in combating tax avoidance, tax evasion and tax
Amendment 118 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/UE Article 23 – paragraph 3 3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8, Article 8a and 8aa as well as the practical results achieved. The Commission shall inform the Council and the European Parliament about those results in an appropriate manner. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication of that yearly assessment. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2).
Amendment 119 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/EU Article 23 – paragraph 3 3. Member States shall communicate to the Commission a yearly assessment of the effectiveness of the automatic exchange of information referred to in Article 8, Article 8a and 8aa as well as the practical results achieved. The Commission shall then submit an annual consolidated report, based on the information received, to the European Parliament and to the Council. The Commission shall, by means of implementing acts, adopt the form and the conditions of communication of that yearly assessment. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2).
Amendment 12 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium- sized enterprises (SMEs) may be particularly affected as the
Amendment 120 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/EU Article 23 – paragraph 3 a (new) 3a. The Commission shall submit an implementation report to the Council and the European Parliament on country-by- country reporting and the Anti-Tax- Avoidance Package.
Amendment 121 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/EU Article 23 – paragraph 3 a (new) 3a. The Commission shall, on the basis of the information received, report on an annual basis to the European Parliament and to the Council on the outcome and output of the reporting procedure.
Amendment 122 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/EU Article 23 – paragraph 3 a (new) 3a. In the event that the Commission's impact assessment on the economic consequences of the public disclosure of the country-by-country reporting information does not identify a significant negative impact, including on global competitiveness and investment, the Commission shall consider making an appropriate legislative proposal for the amendment of this Directive to make that information available to the public.
Amendment 123 #
Proposal for a directive Article 1 – paragraph 1 – point 5 Directive 2011/16/EU Article 23 – paragraph 3 b (new) 3b. In the event that the Commission's impact assessment on the consequences of public disclosure of country-by-country information determines that there are no negative consequences for MNE Groups, the Commission shall promptly propose legislation to make the information publicly available.
Amendment 124 #
Proposal for a directive Article 1 – paragraph 1 – point 5 a (new) Directive 2011/16/EU Article 23 – paragraph 6 (5a) Article 23(6) is amended as follows: ‘6. Information communicated to the Commission by a Member State under paragraphs 2, 3 and 4, as well as any report or document produced by the Commission using such information, may be transmitted to other Member States. Such transmitted
Amendment 125 #
Proposal for a directive Article 1 – paragraph 1 – point 5 b (new) Directive 2011/16/EU Article 23 – paragraph 6 a (new) (5b) In Article 23, the following paragraph is inserted: 6a. The Member States of the requesting authority shall submit a report on the outcome of the investigation to the Commission once the case is closed. The Commission shall store these reports in a database and draw up a list of those guilty of cross-border tax evasion and avoidance in cases where criminal sanctions are imposed on the individual or legal entity covered by the investigation or automatic exchange of information.
Amendment 126 #
Proposal for a directive Article 1 – paragraph 1 – point 5 c (new) Directive 2011/16/EU Article 24 – paragraph 1 (5c) Article 24(1) is amended as follows: 1. Where the competent authority of a Member State receives from a third country information that is foreseeably relevant to the administration and enforcement of the domestic laws of that Member State concerning the taxes referred to in Article 2, that authority may, in so far as this is allowed pursuant to an agreement with that third country, provide that information to the competent authorities of Member States for which that information might be useful and to any requesting authorities, and to the Commission.
Amendment 127 #
Proposal for a directive Article 1 – paragraph 1 – point 5 a (new) Directive 2011/16/EU Article 24 – paragraph 2 a (new) (5a) In Article 24, the following paragraph is inserted: ‘2a. Competent authorities may communicate information referred to in Article 8aa on a non-reciprocal basis to third countries not having the capacity to exchange information and receiving capacity building to strengthen their tax administrations. Such communication may be done during a transitional period, while ensuring the security and confidentiality of information transmitted.’
Amendment 128 #
Proposal for a directive Article 1 – paragraph 1 – point 5 b (new) Directive 2011/16/EU Article 24 – paragraph 2 b (new) (5b) In Article 24, the following paragraph is inserted: ‘2b. In the event that third countries' competent authorities do not comply with their obligation to communicate relevant information to Member States, Member States shall withhold a 30% tax on all Union-sourced payments to financial institutions of those third countries.’
Amendment 129 #
Proposal for a directive Article 1 – paragraph 1 – point 6 Directive 2011/16/EU Article 25a The Commission shall establish a legal framework for Member States
Amendment 13 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices, often facilitated by other jurisdictions and the Member States themselves, that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium-
Amendment 130 #
Proposal for a directive Article 1 – paragraph 1 – point 6 Directive 2011/16/EU Article 25a Member States shall lay down the rules on penalties, especially financial ones, applicable to infringements of national provisions adopted pursuant to this Directive and concerning Article 8aa, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. Member States shall also lay down rules on penalties applicable to infringements of automatic exchange of information by other Member States. Member States shall by 31 December 2016 notify the Commission of those rules and of those measures and shall notify it without delay of any subsequent amendment affecting them.
Amendment 131 #
Proposal for a directive Article 1 – paragraph 1 – point 6 Directive 2011/16/EU Article 25a Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Article 8aa, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive
Amendment 132 #
Proposal for a directive Article 1 – paragraph 1 – point 7 a (new) Directive 2011/16/EU Article 27 a (new) (7a) The following Article is inserted: “Article 27a Review The Commission shall review the effectiveness of this Directive within three years after its entry into force.”
Amendment 133 #
Proposal for a directive Annex – Annex III – Section I – paragraph 4 4. "Excluded MNE Group" means, with respect to any Fiscal Year of the Group, a Group
Amendment 134 #
Proposal for a directive Annex – Annex III – Section I – paragraph 4 4. "Excluded MNE Group" means, with respect to any Fiscal Year of the Group, a Group having
Amendment 135 #
Proposal for a directive Annex – Annex III – Section I – paragraph 4 4. "Excluded MNE Group" means, with respect to any Fiscal Year of the Group, a Group tha
Amendment 136 #
Proposal for a directive Annex – Annex III – Section I – paragraph 4 4. "Excluded MNE Group" means, with respect to any Fiscal Year of the Group, a Group having total consolidated group revenue of less than EUR
Amendment 137 #
Proposal for a directive Annex – Annex III – Section II – paragraph 1 – point a (a) the entity
Amendment 138 #
Proposal for a directive Annex – Annex III – Section II – paragraph 1 – point b – point i Amendment 139 #
Proposal for a directive Annex – Annex III – Section II – paragraph 1 – subparagraph 2 Where there are more than one Constituent Entities of the same MNE Group that are resident for tax purposes in the Union and one or more of the conditions set out in point (b) apply, the MNE Group
Amendment 14 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies,
Amendment 140 #
Proposal for a directive Annex – Annex III – Section II – paragraph 1 – subparagraph 2 Where there are more than one Constituent Entities of the same MNE Group that are
Amendment 141 #
Proposal for a directive Annex – Annex III – Section II – paragraph 2 Amendment 142 #
Proposal for a directive Annex – Annex III – Section III – point C – point 2.1 The Reporting MNE shall list, on a tax jurisdiction-by-tax jurisdiction basis and by legal entity name, all the Constituent Entities of the MNE group which
Amendment 15 #
Proposal for a directive Recital 2 a (new) (2a) It is of vital importance for the Union that tax rules are designed not to impair growth, reduce investments or put Union companies at a competitive disadvantage.
Amendment 16 #
Proposal for a directive Recital 2 b (new) (2b) Tax rules should be designed not to increase the risk of double taxation of companies, since that can be detrimental to growth and investments in the Union.
Amendment 17 #
Proposal for a directive Recital 2 c (new) (2c) Tax rules should be designed to minimise costs and administrative burdens for companies.
Amendment 18 #
Proposal for a directive Recital 3 (3) Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy and internal transactions in and outside the EU.
Amendment 19 #
Proposal for a directive Recital 3 (3) Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy and internal transactions in and outside the EU. That information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments, thus reducing the tax base of other countries.
Amendment 20 #
Proposal for a directive Recital 3 (3)
Amendment 21 #
Proposal for a directive Recital 3 (3) Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy, tax settlements and internal transactions in and outside the EU. That information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments.
Amendment 22 #
Proposal for a directive Recital 3 (3) Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy and internal transactions in and outside the EU. That information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments. The foregoing does not negate the importance of greater transparency towards citizens of the Union and the need for MNEs to make publicly available a set of financial information about their economic activities, subsidiaries, employees, profits made and taxes paid on a country-by- country basis.
Amendment 23 #
Proposal for a directive Recital 3 a (new) (3a) There is also a State aid dimension to unfair tax practices in the field of corporate taxation. The Commission, too, should therefore also have access to the information exchanged between Member State tax authorities in order to ensure compliance with the relevant competition rules.
Amendment 24 #
Proposal for a directive Recital 4 Amendment 25 #
Proposal for a directive Recital 4 (4) Increased transparency towards tax authorities could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where
Amendment 26 #
Proposal for a directive Recital 4 (4) Increased transparency towards tax authorities could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. It would also increase the 'peer pressure' between Member States and would focus the attention of financial markets on the fiscal accountability of MNEs. Enhancing transparency for MNE Groups is therefore an essential part of tackling base erosion and profit shifting.
Amendment 27 #
Proposal for a directive Recital 4 (4) Increased transparency towards tax authorities and public opinion could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. Enhancing transparency for MNE Groups is therefore an essential part of tackling base erosion and profit shifting.
Amendment 28 #
Proposal for a directive Recital 4 (4) Increased transparency towards tax authorities could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. Enhancing transparency for MNE Groups is therefore an essential part of tackling base erosion and profit shifting and, ultimately, tax avoidance.
Amendment 29 #
Proposal for a directive Recital 4 (4)
Amendment 30 #
Proposal for a directive Recital 4 a (new) (4a) Account will have to be taken of the European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect.
Amendment 31 #
Proposal for a directive Recital 4 b (new) (4b) When extending the automatic exchange of information at Union and global levels, due regard should be had to the European Parliament report on the proposal for a directive of the European Parliament and of the Council amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement and Directive 2013/34/EU as regards certain elements of the corporate governance statement.
Amendment 32 #
Proposal for a directive Recital 4 c (new) (4c) Due regard should also be had to the European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect.
Amendment 33 #
Proposal for a directive Recital 4 d (new) (4d) When extending the automatic exchange of information at Union and global levels, due regard should also be had to the European Parliament resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union.
Amendment 34 #
Proposal for a directive Recital 5 a (new) (5a) A country-by-country report will be helpful for high-level transfer pricing risk assessment purposes. It could be used by tax administrations for evaluating other tax risks and also be appropriate for economic and statistical analysis. However, the information in a country- by-country report should not be used as a substitute for a detailed transfer pricing analysis of individual transactions and prices based on a fully functional analysis and a full comparability analysis. The information in a country-by-country report on its own does not constitute conclusive evidence that transfer prices are or are not appropriate. The report should not be used by tax administrations to propose transfer pricing adjustments based on a global formulary apportionment of income.
Amendment 35 #
Proposal for a directive Recital 5 b (new) (5b) The information in a country-by- country report is closely connected to transfer pricing information which is not public. It is therefore of vital importance that the information in a country-by- country report is subject to confidentiality and that appropriate safeguards are in place limiting the use of the information exchanged.
Amendment 36 #
Proposal for a directive Recital 6 (6) In the country-by-country report, MNEs Groups
Amendment 37 #
Proposal for a directive Recital 6 (6) In the country-by-country report, MNEs Groups should provide annually and for each tax jurisdiction in which they do business the amount of revenue, profit before income tax and income tax paid and accrued, as well as tax credits. MNE Groups should also report number of their employees, stated capital, retained earnings and tangible assets in each tax jurisdiction. Finally, MNE Groups should identify each entity within the group doing business in a particular tax jurisdiction and should provide an indication of the business activities each entity engages in.
Amendment 38 #
Proposal for a directive Recital 6 (6) In the country-by-country report, MNEs Groups should provide annually and for each tax jurisdiction in which they do business the amount of revenue, profit before income tax and income tax paid and accrued, but also public subsidies received, the value of assets and annual cost of maintaining them, and sales and purchases. MNE Groups should also report number of their employees, stated capital, retained earnings and tangible assets in each tax jurisdiction. Finally, MNE Groups
Amendment 39 #
Proposal for a directive Recital 7 (7) In order to enhance the efficient use of public resources and reduce the administrative burden for MNE Groups, the reporting obligation should only apply to MNE Groups with annual consolidated group revenue exceeding
Amendment 40 #
Proposal for a directive Recital 7 (7) In order to enhance the efficient use of public resources and reduce the administrative burden for MNE Groups, the reporting obligation should only apply to MNE Groups with annual consolidated group revenue exceeding a certain amount. That amount should not be lower than what is established according to Action 13 of the OECD BEPS Action Plan to ensure a level playing field for companies. The Directive should ensure that the same information is collected and made available to tax administrations in a timely manner throughout the EU.
Amendment 41 #
Proposal for a directive Recital 7 (7) In order to enhance the efficient use of public resources and
Amendment 42 #
Proposal for a directive Recital 8 (8) To ensure the proper functioning of the Internal Market and equitable taxation, the EU has to provide for fair competition between EU MNE Groups and non-EU MNE Groups for which one or several of their entities are located in the EU. Both of them should therefore be subject to the reporting obligation.
Amendment 43 #
Proposal for a directive Recital 8 (8) To ensure the proper functioning of the Internal Market, the EU has to provide for fair competition between EU MNE Groups and non-EU MNE Groups for which one or several of their entities are located in the EU. Both of them should therefore be subject to the reporting obligation and to penalties in the event of non-reporting. The reporting obligation and its accompanying penalties should apply as from 1 January 2016.
Amendment 44 #
Proposal for a directive Recital 8 a (new) (8a) In order to properly monitor the country-by-country reporting obligation and ensure that the internal market is not distorted, Member States should communicate the country-by-country report to the Commission on a confidential basis. The Commission should take all appropriate measures to protect that sensitive information.
Amendment 45 #
Proposal for a directive Recital 9 (9) Member States should lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and should ensure that those penalties are effective, proportionate and dissuasive and that they are implemented. Member States should consider the application of a withholding tax on financial institutions in the event that third countries do not comply with the international standard of automatic exchange of information and do not provide relevant information to Member States' tax authorities.
Amendment 46 #
Proposal for a directive Recital 9 (9) The Commission should establish a legal framework for Member States
Amendment 47 #
Proposal for a directive Recital 9 a (new) (9a) Member States should ensure that they maintain or increase the level of human, technical and financial resources dedicated to the automatic exchange of information and data processing within tax administrations.
Amendment 48 #
Proposal for a directive Recital 11 (11) As regards exchange of information
Amendment 49 #
Proposal for a directive Recital 11 (11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States and the communication of such reports to the Commission. The Commission should make use of the country-by-country reports to assess the compliance of Member States with Union State aid rules. The Commission could also carry out an in-depth analysis on how State aid rules are functioning on the ground especially in the case of sparsely populated, outermost and island regions.
Amendment 50 #
Proposal for a directive Recital 11 (11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States and the Commission.
Amendment 51 #
Proposal for a directive Recital 11 (11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States, and with the Commission, on a confidential basis.
Amendment 52 #
Proposal for a directive Recital 11 (11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member States, and between Member States and the Commission.
Amendment 53 #
Proposal for a directive Recital 11 (11) As regards exchange of information between Member States, Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC already provides for the mandatory automatic exchange of information in a number of fields. Its scope should be enlarged to provide for the mandatory automatic exchange of country- by-country reports between Member
Amendment 54 #
Proposal for a directive Recital 12 (12)
Amendment 55 #
Proposal for a directive Recital 12 (12) The mandatory automatic exchange of country-by-country reports between Member States should in each case include the communication of a defined set of basic information that
Amendment 56 #
Proposal for a directive Recital 12 (12) The mandatory automatic exchange of country-by-country reports between Member States and their publication should in each case include the communication of a defined set of basic information that would be accessible to those Member States in which, on the basis of the information in the country-by- country report, one or more entities of the MNE Group are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment of an MNE Group.
Amendment 57 #
Proposal for a directive Recital 12 (12) The mandatory automatic exchange of country-by-country reports between Member States and the Commission should in each case include
Amendment 58 #
Proposal for a directive Recital 12 (12) The mandatory automatic exchange of country-by-country reports between Member States should in each case include the communication of a defined set of basic information
Amendment 59 #
Proposal for a directive Recital 12 (12) The mandatory automatic exchange of country-by-country reports between Member States should in each case include the communication of a defined set of basic information that would be accessible to those Member States in which, on the basis of the information in the country-by- country report, one or more entities of the MNE Group are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment of an MNE Group. Member States' specificities require a flexible approach with regard to certain recommendations and options.
Amendment 60 #
Proposal for a directive Recital 13 (13) In order to minimise costs and administrative burdens both for tax administrations and for MNE Groups, as well as to ensure a level playing field for MNE Groups, it is necessary to provide rules that are in line with the international developments and contribute positively to their implementation. On 19 July 2013 the Organisation for Economic Development and Cooperation (OECD) published an Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan) which is a major initiative for modifying existing international tax rules. On 5 October 2015 the OECD presented its final reports that were endorsed by the G20 Finance Ministers. During the meeting of 15 and 16 November 2015, the OECD package was also endorsed by the G20 leaders.
Amendment 61 #
Proposal for a directive Recital 14 (14) The work on Action 13 of the BEPS Action Plan resulted in a set of standards for providing information for MNE Groups, including the masterfile, the local file and the country-by-country report. It is therefore appropriate to take into account the OECD standards when establishing the rules on the country-by-country report in the Union. That should be done by adopting requirements for a country-by- country report that are identical to Action 13 of the BEPS Action Plan.
Amendment 62 #
Proposal for a directive Recital 14 (14) The work on Action 13 of the BEPS Action Plan resulted in a set of standards for providing information for MNE Groups, including the master file, the local file and the country-by-country report. It is therefore appropriate to take into account the OECD standards when establishing the European rules on the country-by-country report, so that these are more rigorous.
Amendment 63 #
Proposal for a directive Recital 14 a (new) (14a) In the event that a Member State determines that another Member State persistently fails to automatically provide country-by-country reports, it should in the first instance consult that Member State and, if that does not lead to resolution of the problem, it should report that Member State to the Commission and an appropriate penalty should be imposed.
Amendment 64 #
Proposal for a directive Recital 15 (15) Union action in the area of country- by-country reporting should continue to take particular account of future developments at OECD level. In implementing this Directive, Member States should use the 2015 Final Report on Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project, developed by the OECD, as a source of illustration or interpretation of this Directive and in order to ensure consistency in application across Member States. Where complex services activities are concerned, including financial, digital and communications services, the presentation of transfer pricing data should be such as to ensure that like is being compared with like, in line with the most up to date accounting practices.
Amendment 65 #
Proposal for a directive Recital 15 (15) Union action in the area of country- by-country reporting should continue to take particular account of future developments at OECD level. In implementing this Directive, Member States should use the 2015 Final Report on Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project, developed by the OECD, as a source of illustration
Amendment 66 #
Proposal for a directive Recital 15 (15) Union action in the area of country- by-country reporting should continue to take particular account of future developments at OECD level. In implementing this Directive, Member
Amendment 67 #
Proposal for a directive Recital 15 a (new) (15a) This Directive is a crucial step in going beyond the OECD BEPS Action Plan, as recalled by the European Parliament in its recommendations to the Commission in order to promote transparency, coordination and convergence to corporate tax policies in the Union. In particular, it is to be considered as the first move towards the implementation of a public country-by- country reporting for MNE Groups. However, it falls short of what the European Parliament has asked on several occasions, through its reports on Directive 2007/36/EC, the report of the TAXE special committee and in the European Parliament’s resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union.
Amendment 68 #
Proposal for a directive Recital 15 a (new) (15a) This Directive is a crucial step in going beyond the OECD BEPS Action Plan, as recalled by the European Parliament in its recommendations to the Commission in order to promote transparency, coordination and convergence to corporate tax policies in the Union. In particular, it is to be considered as the first move towards the implementation of a public country-by- country reporting for MNE Groups, such as the European Parliament has referred to on several occasions, through its reports on Directive 2007/36/EC, the report of the TAXE special committee and the European Parliament’s resolution of 16 December 2015 with recommendations to the Commission on bringing transparency, coordination and convergence to corporate tax policies in the Union.
Amendment 69 #
Proposal for a directive Recital 16 (16) It is necessary to specify linguistic requirements for the exchange of information between Member States on country-by-country report. It is also
Amendment 7 #
Proposal for a directive Recital 1 (1) In recent years, the challenge posed by tax fraud, tax avoidance and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level. The automatic exchange of information constitutes an important tool in this regard and the Commission in its Communication of 6 December 2012 containing an Action plan to strengthen the fight against tax fraud and tax evasion highlighted the need to promote vigorously the automatic exchange of information as the future European and international standard for transparency and exchange of information in tax matters. The European Council in its conclusions of 22 May 2013 requested the extension of automatic information exchange at Union and global levels with a view to combatting tax fraud, tax evasion and aggressive tax planning.
Amendment 70 #
Proposal for a directive Recital 16 (16) It is necessary to specify linguistic requirements for the exchange of information between Member States on country-by-country report. It is also necessary to adopt the practical arrangements necessary to guarantee maximum publicity and transparency and for the upgrading of CCN network. In order to ensure uniform conditions for the implementation of Articles 20(6) and 21(7), implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council.
Amendment 71 #
Proposal for a directive Recital 18 (18) The scope of mandatory exchange of information should therefore be extended to include the automatic exchange of information of the country-by-country report. In order to enhance transparency for citizens, the Commission should publish the country-by-country reports, based on the information contained in the centralised register of country-by-country reports. In doing so, the Commission should comply with the provisions of this Directive on confidentiality.
Amendment 72 #
Proposal for a directive Recital 18 a (new) (18a) In order to ensure the greatest possible transparency, all the information subject to exchanges between the various tax authorities shall be publicly available;
Amendment 73 #
Proposal for a directive Recital 18 a (new) (18a) Member States' yearly report to the Commission under this Directive, should detail the extent of local filing under Article 8aa and Point 1, Section II, Annex III of this Directive and contain a list of any jurisdictions where ultimate parent entities of Union-based constituent entities are resident, but full reports have not been filed or exchanged.
Amendment 74 #
Proposal for a directive Recital 18 b (new) (18b) The information exchanged under this Directive does not lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information the disclosure of which would be contrary to public policy.
Amendment 75 #
Proposal for a directive Recital 19 (19) This Directive respects the fundamental rights and observes the
Amendment 76 #
Proposal for a directive Recital 20 (20) Since the objective of this Directive, namely the efficient administrative cooperation between Member States under conditions compatible with the proper functioning of the internal market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity and effectiveness required, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective and is subject to the consideration that 'one-size-fits-all' solutions might not effectively address the different economic and financial realities present in Member States.
Amendment 77 #
Proposal for a directive Recital 20 (20) Since the objective of this Directive, namely the efficient administrative cooperation between Member States and the Commission under conditions compatible with the proper functioning of the internal market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity and effectiveness required, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
Amendment 78 #
Proposal for a directive Article 1 – paragraph 1 – point -1 (new) Directive 2011/16/EU Article 1 – paragraph 1 -1) Article 1(1) is amended as follows: ‘1. This Directive lays down the rules and procedures under which the Member States shall cooperate with each other and with the Commission with a view to exchanging information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Member States concerning the taxes
Amendment 79 #
Proposal for a directive Article 1 – paragraph 1 – point 1 – point -a (new) Directive 2011/16/EU Article 3 – point 2 (-a) Article 3(2) is amended as follows: ‘(2) ‘central liaison office’ means: the office which has been designated as such with principal responsibility for contacts with other Member States and with the Commission in the field of administrative cooperation;’
Amendment 8 #
Proposal for a directive Recital 1 (1) In recent years, the challenge posed by tax fraud and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level. The automatic exchange of information constitutes an important tool in this regard and the Commission in its
Amendment 80 #
Proposal for a directive Article 1 – paragraph 1 – point 1 – point a Directive 2011/16/EU Article 3 – point 9 – point a a) for the purposes of Article 8(1) and Articles 8a and 8aa, the systematic communication of predefined information to another Member State and the Commission, without prior request, at pre- established regular intervals; for the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the
Amendment 81 #
Proposal for a directive Article 1 – paragraph 1 – point 1 – point a Directive 2011/16/EU Article 3 – point 9 – point a (a) for the purposes of Article 8(1) and Articles 8a and 8aa, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals; for the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State. Those documents shall also be available for developing countries. The work of sharing the reports with third countries has begun under OECD's Multinational Competent Authority Agreement, and it shall be guaranteed that third countries can get the needed information from all Member States.
Amendment 82 #
Proposal for a directive Article 1 – paragraph 1 – point 1 a (new) Directive 2011/16/EU Article 4 – paragraph 6 (1a) Article 4(6) is amended as follows: ‘6. Where a liaison department or a competent official sends or receives a request or a reply to a request for cooperation, it shall inform the central liaison office of its Member State and the Commission under the procedures laid down by that Member State.’
Amendment 83 #
Proposal for a directive Article 1 – paragraph 1 – point 1 b (new) Directive 2011/16/EU Article 6 – paragraph 2 (1b) Article 6(2) is amended as follows: ‘2. The request referred to in Article 5 may contain a reasoned request for a specific administrative enquiry. If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority and the Commission of the reasons thereof.’
Amendment 84 #
Proposal for a directive Article 1 – paragraph 1 – point 1 c (new) Directive 2011/16/EU Article 6 – paragraph 4 (1c) Article 6(4) is amended as follows: ‘4. When specifically requested by the requesting authority, the requested authority shall communicate original documents
Amendment 85 #
Proposal for a directive Article 1 – paragraph 1 – point 1 d (new) Directive 2011/16/EU Article 8 – paragraph 1 – point a (1d) Article 8(1)(a) is amended as follows: ‘(a) income from employment
Amendment 86 #
Proposal for a directive Article 1 – paragraph 1 – point 1 e (new) Directive 2011/16/EU Article 8 – paragraph 1– point e a (new) (1e) In Article 8(1), the following point is added: ‘(ea) tax settlements’
Amendment 87 #
Proposal for a directive Article 1 – paragraph 1 – point 1 f (new) Directive 2011/16/EU Article 8 – paragraph 1 – point e b (new) (1f) In Article 8(1), the following point is added: ‘(eb) country-by-country reports,’
Amendment 88 #
Proposal for a directive Article 1 – paragraph 1 – point 1 g (new) Directive 2011/16/EU Article 8 – paragraph 1 – point e c (new) (1g) In Article 8(1), the following point is added: ‘(ec) income from moveable assets (financial assets other than life insurance products, including savings accounts and fixed-term deposits).’
Amendment 89 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 1 1. Each Member State shall take the necessary measures to require the
Amendment 9 #
Proposal for a directive Recital 2 (2) As Multi National Enterprise (MNE) Groups are active in different countries, they have the possibility of engaging in aggressive tax planning practices that are not available for domestic companies. When MNEs do so, purely domestic companies, normally small and medium- sized enterprises (SMEs) may be particularly affected as their tax burden is higher than that of MNE Groups.
Amendment 90 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 1 1. Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report with respect to its Reporting Fiscal Year within
Amendment 91 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 1 1. Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report with respect to its Reporting Fiscal Year within
Amendment 92 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 1 1. Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or
Amendment 93 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 2 2. The competent authority of a Member State where the Country-by-Country Report was received pursuant to paragraph 1 shall, by means of automatic exchange, as soon as possible and at the latest within one month of reception, communicate the report to any other Member State in which, on the basis of the information in the country-by-country report, one or more Constituent Entities of the MNE Group of the Reporting Entity are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment within the deadline laid down in paragraph 4.
Amendment 94 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 2 2. The competent authority of a Member State where the Country-by-Country Report was received pursuant to paragraph 1 shall, by means of automatic exchange, communicate the report to a
Amendment 95 #
Proposal for a directive Article 1 – paragraph 1 – point 2 directive 2011/16/UE Article 8aa – paragraph 2 2. The competent authority of a Member State where the Country-by-Country Report was received pursuant to paragraph 1 shall, by means of automatic exchange, communicate the report to any other Member State in which, on the basis of the information in the country-by-country report, one or more Constituent Entities of
Amendment 96 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 2 a new 2a. The competent authority of a Member State to which the country-by-country report was sent pursuant to paragraph 1 shall, within 24 months after the end of the reporting fiscal year, communicate the report to any state belonging to the category of least developed countries (as defined by the United Nations), in which, on the basis of information contained in the statement by country, one or more constituent entities of multinational enterprises are resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment.
Amendment 97 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 3 – point a a) aggregate information relating to the amount of revenue, profit (loss) before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash or cash equivalents with regard to each jurisdiction inside and outside the EU in which the MNE Group operates;
Amendment 98 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/EU Article 8aa – paragraph 3 – point a (a) aggregate information relating to the amount of revenue, profit (loss) before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash or cash equivalents with regard to each jurisdiction in which the MNE Group operates, public subsidies received, the value of assets and annual cost of maintaining them, and sales and purchases;
Amendment 99 #
Proposal for a directive Article 1 – paragraph 1 – point 2 Directive 2011/16/UE Article 8aa – paragraph 3 – point b a (new) (ba) the future European tax identification number (TIN) referred to in the Commission's 2012 Action Plan to strengthen the fight against fraud and tax evasion.
source: 580.441
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2023-08-03Show (9) Changes | Timetravel
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