3 Amendments of Ignazio CORRAO related to 2016/0107(COD)
Amendment 40 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9 a) Member States should ensure that an adequate level of human, technical and financial resources is dedicated within tax administrations to the automatic exchange of information and data processing and to the fight against tax fraud and tax avoidance. Developed country governments should commit to exchange information automatically with developing countries by establishing the necessary bilateral exchange relationships.
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 48b – paragraph 1 – subparagraph 1
Article 48b – paragraph 1 – subparagraph 1
Member States shall require ultimate parent undertakings of large groups as defined in Article 3(7), governed by their national laws, and having a consolidated net turnover exceeding EUR 750 000 000 as well as undertakingsof large undertakings as defined in Article 3(4), governed by their national laws that are not affiliated undertakings and having a net turnover exceeding EUR 750 000 000 to draw up and publish a report on income tax information on an annual basis. Member States shall publish the basic elements of all tax rulings granted to multinational undertakings and move towards a clear and less complex system for taxing multinational undertakings, which can make the excessive use of tax rulings redundant.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Article 48b – paragraph 1 – subparagraph 2
Article 48b – paragraph 1 – subparagraph 2
The report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the website of the undertaking on the date of its publication. in at least one of the official languages of the Union. On the date of publication of the report on income tax information, the undertaking shall also file the report in a public registry managed by the Commission. Member states shall adopt effective whistleblower protection measures to protect those who act in the public interest, including those who disclose tax dodging practices.