4 Amendments of Pirkko RUOHONEN-LERNER related to 2016/0010(CNS)
Amendment 81 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a
Article 1 – paragraph 1 – point 1 – point a
Directive 2011/16/EU
Article 3 – point 9 – point a
Article 3 – point 9 – point a
(a) for the purposes of Article 8(1) and Articles 8a and 8aa, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals; for the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State. Those documents shall also be available for developing countries. The work of sharing the reports with third countries has begun under OECD's Multinational Competent Authority Agreement, and it shall be guaranteed that third countries can get the needed information from all Member States.
Amendment 91 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
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 12six months after the last day of the Reporting Fiscal Year of the MNE Group in accordance with Section II of Annex III.
Amendment 102 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2011/16/EU
Article 8aa – paragraph 4
Article 8aa – paragraph 4
4. The communication shall take place within 15six months after 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.
Amendment 131 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 25a
Article 25a
Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Article 8aa, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive. Member States shall by 31 December 2016 notify the Commission of those rules and of those measures and shall notify it without delay of any subsequent amendment a and proportional to the MNE's size, so that non-compliance would result in a penalty that would have a genuine effecting on them MNE's finances.