5 Amendments of Alfred SANT related to 2016/0010(CNS)
Amendment 49 #
Proposal for a directive
Recital 11
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 59 #
Proposal for a directive
Recital 12
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 64 #
Proposal for a directive
Recital 15
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 69 #
Proposal for a directive
Recital 16
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 for the upgrading of CCN network and to make sure that the duplication of standards resulting in an increase in administrative costs for business operators is avoided. 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 76 #
Proposal for a directive
Recital 20
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.