16 Amendments of Jonás FERNÁNDEZ related to 2016/0107(COD)
Amendment 92 #
Proposal for a directive
Recital 9
Recital 9
(9) In order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each Member State, the information should be broken down by Member State. Moreover, information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges. For all other third country operations, the information should be given in an aggregate number.
Amendment 113 #
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 b – paragraph 1 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 1 – subparagraph 1
Member States shall require ultimate parent undertakings governed by their national laws and having a consolidated net turnover exceeding EUR 750 000 000 as well as undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceeding EUR 7540 000 000 to draw up and publish a report on income tax information on an annual basis. That report shall be recorded in a public register, which presents the information in a standardised form.
Amendment 168 #
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 c – paragraph 2 – point -a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point -a (new)
(-a) list of subsidiaries
Amendment 173 #
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 c – paragraph 2 – point a a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point a a (new)
(aa) list of all the jurisdictions in which the undertaking operates;
Amendment 174 #
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 c – paragraph 2 – point b
Chapter 10 a – Article 48 c – paragraph 2 – point b
(b) the number of employees; and other payroll details;
Amendment 183 #
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 c – paragraph 2 – point b c (new)
Chapter 10 a – Article 48 c – paragraph 2 – point b c (new)
(bc) assets;
Amendment 189 #
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 c – paragraph 2 – point c
Chapter 10 a – Article 48 c – paragraph 2 – point c
(c) the amount of the net turnover, which includes the turnover made with related parties; with a breakdown of internal and external group sales;
Amendment 202 #
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 c – paragraph 2 – point g a (new)
Chapter 10 a – Article 48 c – paragraph 2 – point g a (new)
(ga) grants;
Amendment 209 #
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 c – paragraph 3 – subparagraph 1
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 1
The report shall present the information referred to in paragraph 2 separately for each Member StaState in which operations are conducted. Where a Member State comprises several tax jurisdictions, a breakdown of the information shall be combined at Member State levelpresented for each tax jurisdiction.
Amendment 211 #
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 c – paragraph 3 – subparagraph 2
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 2
Amendment 215 #
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 c – paragraph 3 – subparagraph 3
Chapter 10 a – Article 48 c – paragraph 3 – subparagraph 3
Amendment 238 #
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 1
Chapter 10 a – Article 48 d – paragraph 1
1. The report on income tax information shall be published as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC, together with documents referred to in Article 30(1) of this Directive and where relevant, with the accounting documents referred to in Article 9 of Council Directive 89/666/EEC**.
Amendment 240 #
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 five consecutive yearsshall remain accessible on the website indefinitely.
Amendment 253 #
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) Prohibition of banking secrecy;
Amendment 256 #
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 a (new)
Chapter 10 a – Article 48 g – paragraph 1 – point 2 a (new)
(2a) No granting of tax benefits to non- residents, including when they are not engaged in substantive economic activities;
Amendment 257 #
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 3
Chapter 10 a – Article 48 g – paragraph 1 – point 3
(3) Standards established by the G20 and/or the OECDCriminalisation and vigorous prosecution of tax offences and money laundering;