3 Amendments of Bernd LUCKE related to 2017/0138(CNS)
Amendment 47 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) Recent tax-related leaks have also underlined the need for better information exchange on aggressive tax planning arrangements. To highlight one example, it is scandalous that despite of various inquiries on Apple’s tax practices, its recent Jersey-based tax avoidance structure was only revealed with the Paradise Papers leak.
Amendment 56 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) The constantly growing role and importance of intellectual property rights in the business models and tax structures of large corporations further underline the urgency of better information exchange on tax avoidance arrangements, given the various easy options that the use of immaterial rights give for artificial transfer of profits.
Amendment 57 #
Proposal for a directive
Recital 9 b (new)
Recital 9 b (new)
(9b) The lack of comprehensive, public country-by-country reporting on relevant financial figures of major multinational enterprises has contributed into the poor reliability of aggregated data on offshore structures, highlighted by the fact that many of the recent high-profile tax avoidance structures are not visible in the current commercial corporate financial account databases. These gaps in statistics hinder the attempts of tax authorities to conduct risk assessments on risk jurisdictions and underlines the need for greater information exchange on tax planning structures.