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Document 52016AP0265
European Parliament legislative resolution of 8 June 2016 on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (COM(2016)0026 — C8-0031/2016 — 2016/0011(CNS))
European Parliament legislative resolution of 8 June 2016 on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (COM(2016)0026 — C8-0031/2016 — 2016/0011(CNS))
European Parliament legislative resolution of 8 June 2016 on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (COM(2016)0026 — C8-0031/2016 — 2016/0011(CNS))
OJ C 86, 6.3.2018, p. 176–213
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.3.2018 |
EN |
Official Journal of the European Union |
C 86/176 |
P8_TA(2016)0265
Rules against certain tax avoidance practices *
European Parliament legislative resolution of 8 June 2016 on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (COM(2016)0026 — C8-0031/2016 — 2016/0011(CNS))
(Special legislative procedure — consultation)
(2018/C 086/40)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2016)0026), |
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having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0031/2016), |
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having regard to the reasoned opinions submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Maltese Parliament and the Swedish Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity, |
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having regard to Rule 59 of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A8-0189/2016), |
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Approves the Commission proposal as amended; |
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Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
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Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a directive
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 3 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 4 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 4 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a directive
Recital 4 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a directive
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 6
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 6 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Recital 6 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Recital 7 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a directive
Recital 7 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 101/rev
Proposal for a directive
Recital 7 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 16
Proposal for a directive
Recital 7 d (new)
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a directive
Recital 8
Text proposed by the Commission |
Amendment |
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Amendment 96
Proposal for a directive
Recital 9
Text proposed by the Commission |
Amendment |
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Amendment 19
Proposal for a directive
Recital 9 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 97
Proposal for a directive
Recital 9 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 21
Proposal for a directive
Recital 9 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 22
Proposal for a directive
Recital 9 d (new)
Text proposed by the Commission |
Amendment |
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Amendment 23
Proposal for a directive
Recital 9 e (new)
Text proposed by the Commission |
Amendment |
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Amendment 24
Proposal for a directive
Recital 9 f (new)
Text proposed by the Commission |
Amendment |
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Amendment 25
Proposal for a directive
Recital 9 g (new)
Text proposed by the Commission |
Amendment |
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Amendment 26
Proposal for a directive
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 27
Proposal for a directive
Recital 11
Text proposed by the Commission |
Amendment |
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Amendment 28
Proposal for a directive
Recital 11 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 29
Proposal for a directive
Recital 12 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 30
Proposal for a directive
Recital 14
Text proposed by the Commission |
Amendment |
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Amendment 31
Proposal for a directive
Recital 14 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 32
Proposal for a directive
Recital 14 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 33
Proposal for a directive
Recital 15
Text proposed by the Commission |
Amendment |
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Amendment 34
Proposal for a directive
Article 2 — paragraph 1 — point 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 35
Proposal for a directive
Article 2 — paragraph 1 — point 4 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 36
Proposal for a directive
Article 2 — paragraph 1 — point 4 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 37
Proposal for a directive
Article 2 — paragraph 1 — point 7 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 38
Proposal for a directive
Article 2 — paragraph 1 — point 7 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 39
Proposal for a directive
Article 2 — paragraph 1 — point 7 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 40
Proposal for a directive
Article 2 — paragraph 1 — point 7 d (new)
Text proposed by the Commission |
Amendment |
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Amendment 41
Proposal for a directive
Article 2 — paragraph 1 — point 7 e (new)
Text proposed by the Commission |
Amendment |
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Amendment 42
Proposal for a directive
Article 2 — paragraph 1 — point 7 f (new)
Text proposed by the Commission |
Amendment |
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Amendment 43
Proposal for a directive
Article 2 — paragraph 1 — point 7 g (new)
Text proposed by the Commission |
Amendment |
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Amendment 44
Proposal for a directive
Article 2 — paragraph 1 — point 7 h (new)
Text proposed by the Commission |
Amendment |
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Amendment 45
Proposal for a directive
Article 2 — paragraph 1 — point 7 i (new)
Text proposed by the Commission |
Amendment |
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Amendment 46
Proposal for a directive
Article 4 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Exceeding borrowing costs shall be deductible in the tax year in which they are incurred only up to 30 percent of the taxpayer's earnings before interest, tax, depreciation and amortisation (EBITDA) or up to an amount of EUR 1 000 000 , whichever is higher. The EBITDA shall be calculated by adding back to taxable income the tax-adjusted amounts for net interest expenses and other costs equivalent to interest as well as the tax-adjusted amounts for depreciation and amortisation. |
2. Exceeding borrowing costs shall be deductible in the tax year in which they are incurred only up to 20 % of the taxpayer's earnings before interest, tax, depreciation and amortisation (EBITDA) or up to an amount of EUR 2 000 000 , whichever is higher. The EBITDA shall be calculated by adding back to taxable income the tax-adjusted amounts for net interest expenses and other costs equivalent to interest as well as the tax-adjusted amounts for depreciation and amortisation. |
Amendment 47
Proposal for a directive
Article 4 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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2a. Member States may exclude from the scope of paragraph 2 excessive borrowing costs incurred on third party loans used to fund a public infrastructure project that lasts at least 10 years and is considered to be in the general public interest by a Member State or the Union. |
Amendment 48
Proposal for a directive
Article 4 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The EBITDA of a tax year which is not fully absorbed by the borrowing costs incurred by the taxpayer in that or previous tax years may be carried forward for future tax years. |
4. The EBITDA of a tax year which is not fully absorbed by the borrowing costs incurred by the taxpayer in that or previous tax years may be carried forward for future tax years for a period of five years . |
Amendment 49
Proposal for a directive
Article 4 — paragraph 5
Text proposed by the Commission |
Amendment |
5. Borrowing costs which cannot be deducted in the current tax year under paragraph 2 shall be deductible up to the 30 percent of the EBITDA in subsequent tax years in the same way as the borrowing costs for those years. |
5. Borrowing costs which cannot be deducted in the current tax year under paragraph 2 shall be deductible up to the 20 % of the EBITDA in the five following tax years in the same way as the borrowing costs for those years. |
Amendment 50
Proposal for a directive
Article 4 — paragraph 6
Text proposed by the Commission |
Amendment |
6. Paragraphs 2 to 5 shall not apply to financial undertakings. |
6. Paragraphs 2 to 5 shall not apply to financial undertakings. The Commission must review the scope of this Article if and when an agreement is reached at OECD level and when the Commission determines that the OECD agreement can be implemented at Union level. |
Amendment 51
Proposal for a directive
Article 4 a (new)
Text proposed by the Commission |
Amendment |
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Article 4a |
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Permanent establishment |
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1. A fixed place of business that is used or maintained by a taxpayer shall be deemed to give rise to a permanent establishment if the same taxpayer or a closely related person carries out business activities at the same place or at another place in the same State and: |
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2. Where a person is acting in a State on behalf of a taxpayer and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the taxpayer, and these contracts are: |
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3. Member States shall align their applicable legislation and any bilateral double tax treaties to this Article. |
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4. The Commission is empowered to adopt delegated acts concerning the notions of preparatory or auxiliary character. |
Amendment 52
Proposal for a directive
Article 4 b (new)
Text proposed by the Commission |
Amendment |
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Article 4b |
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Profits attributable to permanent establishment |
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1. Profits in a Member State that are attributable to the permanent establishment referred to in Article 4a are also the profits it might be expected to make, in particular in its dealing with other parts of the enterprise, if they were separate and independent enterprises engaged in the same activity and similar conditions, taking into account the assets and risks of the permanent establishments involved. |
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2. Where a Member State adjusts the profit attributable to the permanent establishment referred to in paragraph 1 and taxes it accordingly, the profit and tax in other Member States should be adjusted accordingly, in order to avoid double taxation. |
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3. As part of the OECD BEPS Action 7, the OECD is currently reviewing the rules defined in Article 7 of the OECD Model Tax Convention on Income and on Capital dealing with profits attributable to permanent establishments and, once those rules are updated, the Member states shall align their applicable legislation accordingly. |
Amendment 53
Proposal for a directive
Article 4 c (new)
Text proposed by the Commission |
Amendment |
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Article 4c |
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Secrecy or low tax jurisdictions |
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1. A Member State may impose withholding tax on payments from an entity in that Member State to an entity in a secrecy or low tax jurisdiction. |
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2. Payments which are not directly made to an entity in a secrecy or low tax jurisdiction, but which can be reasonably assumed to be made to an entity in a secrecy or low tax jurisdiction indirectly, e.g. by means of mere intermediaries in other jurisdictions, shall also be covered by paragraph 1. |
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3. In due course, Member States shall update any Double Tax Agreements which currently preclude such a level of withholding tax with a view to removing any legal barriers to this collective defence measure. |
Amendment 54
Proposal for a directive
Article 5 — paragraph 1 — introductory part
Text proposed by the Commission |
Amendment |
1. A taxpayer shall be subject to tax at an amount equal to the market value of the transferred assets, at the time of exit, less their value for tax purposes, in any of the following circumstances: |
1. A taxpayer shall be subject to tax at an amount equal to the market value of the transferred assets, at the time of exit of assets , less their value for tax purposes, in any of the following circumstances: |
Amendment 55
Proposal for a directive
Article 5 — paragraph 1 — point a
Text proposed by the Commission |
Amendment |
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Amendment 56
Proposal for a directive
Article 5 — paragraph 1 — point b
Text proposed by the Commission |
Amendment |
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Amendment 57
Proposal for a directive
Article 5 — paragraph 1 — point d
Text proposed by the Commission |
Amendment |
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Amendment 63
Proposal for a directive
Article 5 — paragraph 7
Text proposed by the Commission |
Amendment |
7. This article shall not apply to asset transfers of a temporary nature where the assets are intended to revert to the Member State of the transferor. |
7. This article shall not apply to asset transfers of a temporary nature where the assets are intended to revert to the Member State of the transferor , nor to transfers of tangible assets transferred in order to generate income from active business . In order to benefit from the exemption, the taxpayer will have to prove to its tax authorities that the foreign income arises from an active business, for example through a certificate from the foreign tax authorities. |
Amendment 64
Proposal for a directive
Article 5 a (new)
Text proposed by the Commission |
Amendment |
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Article 5a |
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Transfer pricing |
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1. In accordance with the OECD guidelines published on 18 August 2010 entitled ‘Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations’, the profits that would have been made by an enterprise but have not been made as a result of the following conditions may be included in the profits of that enterprise and taxed accordingly: |
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2. Where a State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other State has been charged to tax in that other State and the profits so included are profits which the enterprise of the first-mentioned State would have made if the conditions between the two enterprises had been those which would have existed between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Directive and the tax authorities of the States shall, if necessary, consult each other. |
Amendment 102
Proposal for a directive
Article 6 — paragraph 1
Text proposed by the Commission |
Amendment |
1. Member States shall not exempt a taxpayer from tax on foreign income which the taxpayer received as a profit distribution from an entity in a third country or as proceeds from the disposal of shares held in an entity in a third country or as income from a permanent establishment situated in a third country where the entity or the permanent establishment is subject, in the entity’s country of residence or the country in which the permanent establishment is situated, to a tax on profits at a statutory corporate tax rate lower than 40 percent of the statutory tax rate that would have been charged under the applicable corporate tax system in the Member State of the taxpayer . In those circumstances, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in its state of residence for tax purposes. The deduction shall not exceed the amount of tax, as computed before the deduction, which is attributable to the income that may be taxed. |
1. Member States shall not exempt a taxpayer from tax on foreign income , that does not arise from active business, which the taxpayer received as a profit distribution from an entity in a third country or as proceeds from the disposal of shares held in an entity in a third country or as income from a permanent establishment situated in a third country where the entity or the permanent establishment is subject, in the entity's country of residence or the country in which the permanent establishment is situated, to a tax on profits at a statutory corporate tax rate lower than 15 percent. In those circumstances, the taxpayer shall be subject to tax on the foreign income with a deduction of the tax paid in the third country from its tax liability in its state of residence for tax purposes. The deduction shall not exceed the amount of tax, as computed before the deduction, which is attributable to the income that may be taxed. In order to benefit from the exemption, the taxpayer will have to prove to its tax authorities that the foreign income arises from an active business, supported by commensurate staff, equipment, assets and premises which justify the income attributed to it. |
Amendment 68
Proposal for a directive
Article 7 — paragraph 1
Text proposed by the Commission |
Amendment |
1. Non-genuine arrangements or a series thereof carried out for the essential purpose of obtaining a tax advantage that defeats the object or purpose of the otherwise applicable tax provisions shall be ignored for the purposes of calculating the corporate tax liability. An arrangement may comprise more than one step or part. |
1. Non-genuine arrangements, or a series thereof, which, having been put into place for the main purpose or one of the main purposes of obtaining a tax advantage that defeats the object or purpose of the otherwise applicable tax provisions , are not genuine taking into consideration all relevant facts and circumstances, shall be ignored for the purposes of calculating the corporate tax liability. An arrangement may comprise more than one step or part. |
Amendment 103
Proposal for a directive
Article 7 — paragraph 3
Text proposed by the Commission |
Amendment |
3. Where arrangements or a series thereof are ignored in accordance with paragraph 1, the tax liability shall be calculated by reference to economic substance in accordance with national law. |
3. Where arrangements or a series thereof are ignored in accordance with paragraph 1, the tax liability shall be calculated by reference to economic substance as defined in Article 2 in accordance with national law. |
Amendment 70
Proposal for a directive
Article 7 — paragraph 3 a (new)
Text proposed by the Commission |
Amendment |
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3a. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations, in particular tax audit staff, as well as resources for the training of tax administration staff focusing on cross-border cooperation on tax fraud and avoidance, and on automatic exchange of information in order to ensure full implementation of this Directive. |
Amendment 98
Proposal for a directive
Article 7 — paragraph 3 b (new)
Text proposed by the Commission |
Amendment |
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3b. The Commission shall establish a BEPS Control and Monitoring Unit within its structure as a strong tool against base erosion and profit shifting that will evaluate and advise on the implementation of this Directive and other forthcoming legislative acts addressing the issue of base erosion and profit shifting, in close cooperation with Member States. That BEPS Control and Monitoring Unit will report back to the European Parliament. |
Amendment 104
Proposal for a directive
Article 8 — paragraph 1 — point b
Text proposed by the Commission |
Amendment |
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Amendment 73
Proposal for a directive
Article 8 — paragraph 1 — point c — introductory part
Text proposed by the Commission |
Amendment |
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Amendment 74
Proposal for a directive
Article 8 — paragraph 1 — point c — point vii a (new)
Text proposed by the Commission |
Amendment |
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Amendment 105
Proposal for a directive
Article 8 — paragraph 2 — subparagraph 1
Text proposed by the Commission |
Amendment |
2. Member States shall not apply paragraph 1 where an entity is tax resident in a Member State or in a third country that is party to the EEA Agreement or in respect of a permanent establishment of a third country entity which is situated in a Member State, unless the establishment of the entity is wholly artificial or to the extent that the entity engages, in the course of its activity , in non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage . |
2. Member States shall apply paragraph 1 where an entity is tax resident in a Member State or in a third country that is party to the EEA Agreement or in respect of a permanent establishment of a third country entity which is situated in a Member State, unless the taxpayer can establish that the controlled foreign company has been set up for valid commercial reasons and carries on an economic activity supported by commensurate staff, equipment, assets and premises which justify the income attributed to it. In the specific case of insurance companies, the fact that a parent company reinsures its risks through its own subsidiaries shall be considered as non-genuine . |
Amendment 77
Proposal for a directive
Article 10 — title
Text proposed by the Commission |
Amendment |
Hybrid mismatches |
Hybrid mismatches between Member States |
Amendment 80
Proposal for a directive
Article 10 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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Member States shall update their Double Tax Agreements with third countries or negotiate collectively equivalent agreements in order to make the provisions of this Article applicable in cross-border relations between Member States and third countries. |
Amendment 81
Proposal for a directive
Article 10 a (new)
Text proposed by the Commission |
Amendment |
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Article 10a |
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Hybrid mismatches related to third countries |
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Where a hybrid mismatch between a Member State and a third country results in a double deduction, the Member State shall deny the deduction of such a payment, unless the third country has already done so. |
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Where a hybrid mismatch between a Member State and a third country results in a deduction without inclusion, the Member State shall deny the deduction or non-inclusion of such a payment, as appropriate, unless the third country has already done so. |
Amendment 82
Proposal for a directive
Article 10 b (new)
Text proposed by the Commission |
Amendment |
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Article 10b |
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Effective tax rate |
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The Commission shall develop a common method of calculation of the effective tax rate in each Member State, so as to make it possible to draw up a comparative table of the effective tax rates across the Member States. |
Amendment 83
Proposal for a directive
Article 10 c (new)
Text proposed by the Commission |
Amendment |
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Article 10c |
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Measures against tax treaty abuses |
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1. Member States shall amend their bilateral tax treaties to include the following provisions: |
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2. The Commission shall make a proposal by 31 December 2017 for a ‘European approach to tax treaties’ in order to set up a European model of tax treaty which could ultimately replace the thousands bilateral treaties concluded by each Member State. |
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3. Member States shall denounce or refrain from signing bilateral treaties with jurisdictions not respecting minimum standards of Union agreed principles of good governance in tax matters. |
Amendment 84
Proposal for a directive
Article 10 d (new)
Text proposed by the Commission |
Amendment |
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Article 10d |
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Good governance in tax matters |
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The Commission shall include provisions on the promotion of good governance in tax matters, with the aim of increasing transparency and of combating harmful tax practises, in international trade agreements and economic partnership agreements to which the Union is party. |
Amendment 85
Proposal for a directive
Article 10 e (new)
Text proposed by the Commission |
Amendment |
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Article 10e |
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Penalties |
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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. The penalties provided for shall be effective, proportionate and dissuasive. Member States shall, without delay, notify the Commission of those rules and of those measures and shall notify it of any subsequent amendment affecting them. |
Amendment 86
Proposal for a directive
Article 11 — title
Text proposed by the Commission |
Amendment |
Review |
Review and monitoring |
Amendment 87
Proposal for a directive
Article 11 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The Commission shall evaluate the implementation of this Directive three years after its entry into force and report to the Council thereon. |
1. The Commission shall evaluate the implementation of this Directive three years after its entry into force and report to the European Parliament and the Council thereon. |
Amendment 88
Proposal for a directive
Article 11 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Member States shall communicate to the Commission all information necessary for evaluating the implementation of this Directive. |
2. Member States shall communicate to the European Parliament and the Commission all information necessary for evaluating the implementation of this Directive. |
Amendment 89
Proposal for a directive
Article 11 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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2a. The Commission shall put into place a specific monitoring mechanism to ensure the full and adequate transposition of this Directive and the correct interpretation of all definitions provided and actions required by Member States, in order to have a coordinated European approach on the fight against BEPS. |
Amendment 90
Proposal for a directive
Article 11 a (new)
Text proposed by the Commission |
Amendment |
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Article 11a |
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European tax identification number |
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The Commission shall present a legislative proposal for a harmonised, common European taxpayer identification number by 31 December 2016, in order to make automatic exchange of tax information more efficient and reliable within the Union. |
Amendment 91
Proposal for a directive
Article 11 b (new)
Text proposed by the Commission |
Amendment |
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Article 11b |
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Mandatory automatic exchange of information on tax matters |
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In order to guarantee full transparency and the proper implementation of the provisions of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU (1a) . |
(3) Communication from the Commission to the European Parliament and the Council on a Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action COM(2015) 302 final of 17 June 2015.
(3) Communication from the Commission to the European Parliament and the Council on a Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action COM(2015)0302 final of 17 June 2015.
(4) Code of Conduct (Business Taxation) — Report to Council, 16553/14, FISC 225, 11.12.2014.
(5) Code of Conduct (Business Taxation) — Report to Council, 9620/15, FISC 60, 11.6.2015.
(4) Code of Conduct (Business Taxation) — Report to Council, 16553/14, FISC 225, 11.12.2014.
(5) Code of Conduct (Business Taxation) — Report to Council, 9620/15, FISC 60, 11.6.2015.
(1a) Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).
(1a) OJ L 25, 2.2.2016, p. 67.
(1a) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1).