10 Amendments of Zdzisław KRASNODĘBSKI related to 2016/2038(INI)
Amendment 59 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas tax policy in the field of direct taxation falls within the competence of the Member States, which may decide to partially harmonise tax rules at EU level where they consider this to have an impact on the functioning of the internal market;
Amendment 61 #
Motion for a resolution
Recital E b (new)
Recital E b (new)
Eb. whereas the goal is to ensure that the measures introduced are as effective as possible, but also for the Member States to be left an appropriate degree of flexibility in implementing the adopted solutions in accordance with the principle of proportionality;
Amendment 164 #
Motion for a resolution
Paragraph 1
Paragraph 1
Amendment 182 #
Motion for a resolution
Paragraph 3
Paragraph 3
Amendment 205 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Stresses that the above-mentioned Proposal for a Directive amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches should be subject to thorough analysis and, where appropriate, certain provisions should be clarified, in particular on issues such as: exempting banking sector undertakings from the proposed provisions, analysing the connections with the Proposal for a Directive amending Directive 2011/16/EU on the mandatory automatic exchange of information in the field of taxation, the introduction of a so- called list of non-cooperative jurisdictions, the role of the statutory auditor and the possibility of extending to subsidiaries and branches the obligation to publish the report of the ultimate parent undertaking at the highest level outside the EU, which, directly under EU rules, cannot be required to draw up such a report on the issue of taxes;
Amendment 219 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Notes that some of the solutions in connection with the automatic exchange of information may need to be clarified, particularly in areas relating to ICT infrastructure, the scope of information on the CbC form and exclusion from the safeguard clause;
Amendment 288 #
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Considers it necessary to clarify the criteria for blacklisting a particular jurisdiction;
Amendment 308 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recommends introducing an EU- widethe principle of a withholding tax, in order to ensure that profits generated within the Union are taxed at least once before leaving it; notes that such a proposal should include a refund system to prevent double taxation;
Amendment 433 #
Motion for a resolution
Paragraph 35
Paragraph 35
Amendment 457 #
Motion for a resolution
Paragraph 38
Paragraph 38