[ParlTrack]

Pervenche BERÈS, Hugues BAYET, Paul TANG, Cătălin Sorin IVAN, Jeppe KOFOD, Peter SIMON

Proposal for a directive
Recital 3 a (new)

(3a) The European Commission, in its communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market", believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON

Proposal for a directive
Recital 8

(8) Taxable revenues should be reduced by business expenses and certain other items. Deductible business expenses should normally include all costs relating to sales and expenses linked to the production, maintenance and securing of income. To support innovation in the economy and modernise the internal market, deductions should be provided for research and development costs relating to expenses on staff, subcontractors, agency workers and freelancers, including super- deductions, and those should be fully expensed in the year incurred (with the exception of immovable property). Small starting companies without associated enterprises which are particularly innovative (a category which will in particular cover start-ups) should also be supported through enhanced super- deductions for research and development costs. In order to ensure legal certainty, there should also be a list of non-deductible expenses. A clear definition of costs of research and development is needed to avoid misuse of the deductions.

2017/09/29
Committee: ECON

Paul TANG, Emmanuel MAUREL, Neena GILL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 5 – paragraph 2 a (new)

2a. If a taxpayer resident in one jurisdiction provides access to or offers a digital platform such as an electronic application, database, online marketplace, storage room or offers search engine or advertising services on a website or in an electronic application, this taxpayer shall be deemed to have a permanent establishment in a Member State other than the jurisdiction in which it is resident for tax purposes if the total amount of revenue of the taxpayer or associated enterprise due to remote transactions generated from aforementioned digital platforms in the non-resident jurisdiction exceeds EUR 5 000 000 per year. Furthermore, to determine a significant and sustained digital presence, the Commission shall be empowered to adopt delegated acts in accordance with Article 66 to lay down technical standards for the following digital factors: (a) the number of registered individual users per month that are domiciled in a Member State other than the jurisdiction in which it is resident for tax purposes who logged in or visited the taxpayer's digital platform; (b) the number of digital contracts concluded with customers or users that are domiciled in the non-resident jurisdiction in a taxable year; (c) the volume of digital content collected by the taxpayer in a taxable year. If on top of the revenue based factor, on or more of the three digital factors above as defined by the Commission are applicable for a taxpayer in the relevant Member State, the taxpayer shall be deemed to have a permanent establishment in that Member State. The tax payer shall be required to disclose the relevant information laid down in this article to the tax authorities.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON

Proposal for a directive
Article 9 – paragraph 2 a (new)

2a. The costs for research and development referred to in paragraph 2 shall include only expenses on staff, subcontractors, agency workers and freelancers.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 45 a (new)

Article 45a Effective Tax Contribution As long as the threshold laid down in point (c) of Article 2(1) of this directive still is in place, Member States shall monitor and publish the effective tax contribution of SMEs and MNEs across the Member States, as to ensure a level playing field.

2017/09/29
Committee: ECON

Paul TANG, Neena GILL, Emmanuel MAUREL, Nessa CHILDERS, Hugues BAYET, Peter SIMON, Pervenche BERÈS

Proposal for a directive
Article 69 – paragraph 2 a (new)

The Commission shall monitor and publish its findings on the uniform implementation of this directive so as to avoid situations in which 28 competent authorities enforce 28 different regimes, and on the potential problems produced by differences in accounting regimes.

2017/09/29
Committee: ECON

Activities of Hugues BAYET related to 2016/0337(CNS)

Plenary speeches (2)

Amendments (6)

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