4 Amendments of Paul TANG related to 2016/0107(COD)
Amendment 242 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 d – paragraph 2
Chapter 10 a – Article 48 d – paragraph 2
2. The report referred to in Article 48b(1), (3), (4) and (6) shall remain accessible on the website for a minimum of fiveten consecutive years.
Amendment 252 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 g – paragraph 1 – point 1 a (new)
Chapter 10 a – Article 48 g – paragraph 1 – point 1 a (new)
(1a) no or a nominal corporate income tax or a zero corporate tax rate: the existence of a tax system with either no or nominal corporate income tax or a zero corporate tax rate;
Amendment 254 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 g – paragraph 1 – point 1 b (new)
Chapter 10 a – Article 48 g – paragraph 1 – point 1 b (new)
(1b) a requirement for a minimum substantive local presence;
Amendment 255 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 g – paragraph 1 – point 2
Chapter 10 a – Article 48 g – paragraph 1 – point 2
(2) Fair tax competition and whether the third country promotes itself as an off- shore financial centre;