Activities of Barbara KAPPEL related to 2017/0138(CNS)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements PDF (638 KB) DOC (96 KB)
Amendments (11)
Amendment 29 #
Proposal for a directive
Recital 2
Recital 2
(2) Member States find it increasingly difficult to protect their national tax bases from erosionare becoming more vulnerable to base erosion and profit shifting (BEPS) as tax planning structures have evolved to be particularly sophisticated and often take advantage of the increased mobility of both capital and persons within the internal market. These structures commonly consist of arrangements which are developed across various jurisdictions and move taxable profits towards more beneficial tax regimes or have the effect of reducing the taxpayer´s overall tax bill. As a result, Member States often experience considerable reductions in their tax revenues which hinder them from applying growth-friendly tax policies. It is therefore criticauseful that Member States' tax authorities obtain comprehensive and relevant information about potentially aggressive tax arrangements. This information would enable those authorities to be able to promptly react against harmful tax practices and to close loopholes through enacting legislation or by undertaking adequate risk assessments and carrying out tax audits.
Amendment 32 #
Proposal for a directive
Recital 3
Recital 3
(3) Considering that most of the potentially aggressive tax planning arrangements span across more than one jurisdiction, the disclosure of information about those arrangements would bring additional positive results where that information was also exchanged amongst Member States. In particular, the automatic exchange of relevant information between tax administrations is crucial in order to provide these authorities with the necessary information to enable them to take action where they observediscover aggressive tax practices.
Amendment 39 #
Proposal for a directive
Recital 6
Recital 6
(6) The disclosure of potentially aggressive tax planning arrangements of a cross-border dimension can contribute effectively to the efforts for creating an environment of fair and efficient taxation in the internal market. In this light, an obligation on intermediaries to inform tax authorities on certain cross-border arrangements that could potentially be used for tax avoidance purposes wcould be constitute a step in the right directionidered. In order to develop a more comprehensive policy, it would also be significant that as a second step, following disclosure, the tax authorities share relevant information with their peers in other Member States. Such arrangements should also enhance the effectiveness of the CRS. In addition, it would be crucial to grant the Commission access to a sufficient amount of information so that it can monitor the proper functioning of this Directive. Such access to information by the Commission does not discharge a Member State from its obligations to notify any state aid to the Commission.
Amendment 48 #
Proposal for a directive
Recital 7
Recital 7
(7) It is acknowledged that the disclosure of potentially aggressive cross- border tax planning arrangements would stand a better chance of achieving its envisaged deterrent effect where the relevant information reached the tax authorities at an early stage, in other words before the disclosed arrangements are actually implemented. Where the disclosure obligation is shifted to taxpayers, it would be practical to place the obligation to disclose those potentially aggressive cross-border tax planning arrangements at a slightly later stage, as taxpayers may not be aware of the nature of the arrangements at the time of the inception. To facilitate Member States' administrations, the subsequent automatic exchange of information on these arrangements could take place at least biannually, preferably every quarter.
Amendment 52 #
Proposal for a directive
Recital 8
Recital 8
Amendment 54 #
Proposal for a directive
Recital 9
Recital 9
(9) Aggressive tax planning arrangements have evolved over the years to become increasingly more complex and are always subject to constant modifications and adjustments as a reaction to defensive counter-measures by the tax authorities. Taking this into consideration, it would be more effective to endeavour to capture potentially aggressive tax arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning. These indications are referred to as 'hallmarks'For the sake of legal certainty, a clear definition of the term "aggressive tax planning" is necessary.
Amendment 62 #
Proposal for a directive
Recital 11
Recital 11
(11) Considering that the disclosed arrangements should have a cross-border dimension, it would be important to share the relevant information with the tax authorities in other Member States in order to ensure the maximum effectiveness of this Directive in deterring aggressive tax planning practices. The mechanism for the exchange of relevant information in the context of advance cross-border rulings and advance pricing arrangements shcould also be used to accommodate the mandatory and automatic exchange of disclosed relevant information on potentially aggressive cross-border tax planning arrangements amongst tax authorities in the Union.
Amendment 65 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to facilitate the automatic exchange of relevant information and enhance the efficient use of resources, exchanges should be carried out through the common communication network (CCN) developed by the Union. In this context, information would be recorded on a secure central directory on administrative cooperation in the field of taxation. Member States shcould have to implement a series of practical arrangements, including measures to standardise the communication of all requisite relevant information through creating a standardized form. This should also involve specifying the linguistic requirements for the envisaged exchange of information and accordingly upgrading the CCN.
Amendment 67 #
Proposal for a directive
Recital 13
Recital 13
(13) In order to improve the prospects for effectiveness of this Directive, Member States shcould lay down penalties against the violation of national rules that implement this Directive and ensure that these penalties actually apply in practice, that they are proportionate and have a dissuasive effect.
Amendment 70 #
Proposal for a directive
Recital 14
Recital 14
Amendment 74 #
Proposal for a directive
Recital 15
Recital 15