Activities of Miguel VIEGAS related to 2016/0010(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (A8-0157/2016 - Dariusz Rosati) PT
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 PDF (621 KB) DOC (346 KB)
Amendments (10)
Amendment 20 #
Proposal for a directive
Recital 3
Recital 3
(3) UnionMember States' tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy and internal transactions in and outside the EU. That information will enable the tax authorities to react to harmful tax practices through changes in the legislation or adequate risk assessments and tax audits, and to identify whether companies have engaged in practices that have the effect of artificially shifting substantial amounts of income into tax-advantaged environments.
Amendment 27 #
Proposal for a directive
Recital 4
Recital 4
(4) Increased transparency towards tax authorities and public opinion could have the effect of giving MNE Groups an incentive to abandon certain practices and pay their fair share of tax in the country where profits are made. Enhancing transparency for MNE Groups is therefore an essential part of tackling base erosion and profit shifting.
Amendment 30 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Account will have to be taken of the European Parliament resolution of 25 November 2015 on tax rulings and other measures similar in nature or effect.
Amendment 56 #
Proposal for a directive
Recital 12
Recital 12
(12) The mandatory automatic exchange of country-by-country reports between Member States and their publication should in each case include the communication of a defined set of basic information that would be accessible to those Member States in which, on the basis of the information in the country-by- country report, one or more entities of the MNE Group are either resident for tax purposes, or are subject to tax with respect to the business carried out through a permanent establishment of an MNE Group.
Amendment 66 #
Proposal for a directive
Recital 15
Recital 15
(15) Union action in the area of country- by-country reporting should continue to take particular account of future developments at OECD level. In implementing this Directive, Member States should use the 2015 Final Report on Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project (except for the threshold above which the group of multinational companies have to draw up the country report), developed by the OECD, as a source of illustration or interpretation of this Directive and in order to ensure consistency in application across Member States.
Amendment 72 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) In order to ensure the greatest possible transparency, all the information subject to exchanges between the various tax authorities shall be publicly available;
Amendment 90 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/UE
Article 8aa – paragraph 1
Article 8aa – paragraph 1
1. Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report with respect to its Reporting Fiscal Year within 12a maximum of six months afterof the last day of the Reporting Fiscal Year of the MNE Group in accordance with Section II of Annex III. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)
Amendment 101 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/UE
Article 8aa – paragraph 4
Article 8aa – paragraph 4
4. The communication shall take place within 159 months afterof the last day of the fiscal year of the MNE Group to which the country-by-country report relates. The first country-by-country report shall be communicated for the fiscal year of the MNE Group commencing on or after 1 January 2016. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)
Amendment 116 #
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2011/16/UE
Article 21 – paragraph 6
Article 21 – paragraph 6
6. Information communicated pursuant to Article 8aa (2) shall be provided by electronic means using the CCN network and shall be available on a platform accessible to the public. The Commission shall, by means of implementing acts, adopt the necessary practical arrangements for the upgrading of the CCN network. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2). (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)
Amendment 134 #
Proposal for a directive
Annex – Annex III – Section I – paragraph 4
Annex – Annex III – Section I – paragraph 4
4. "Excluded MNE Group" means, with respect to any Fiscal Year of the Group, a Group having total, on a consolidated group revenue of less than EUR 750 000 000basis, not exceeded the limits orf an amount in local currency approximately equivalent to EUR 750 000 000t least two of the three following thresholds on the balance sheet date of the parent undertaking as of January 2015 during the Fiscal Year immediately preceding the Reporting Fiscal Year as reflected in its Consolidated Financial Statements for such preceding Fiscal Year. : (a) balance sheet total: EUR 20 000 000; (b) net turnover: EUR 40 000 000; (c) average number of employees during the financial year: 250.