6 Amendments of Markus FERBER related to 2016/0107(COD)
Amendment 58 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Whereas, when implementing the OECD Action Plan to combat Base Erosion and Profit Shifting (BEPS), the European Union should adhere to the thresholds agreed at international level.
Amendment 110 #
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 a – paragraph 1 – point 1
Chapter 10 a – Article 48 a – paragraph 1 – point 1
1. ‘ultimate parent undertaking’ means an listed undertaking which draws up the consolidated financial statements of the largest body of undertakings;
Amendment 120 #
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
In line with the turnover thresholds agreed at OECD level, 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 750 000 000 to draw up and publish a report on income tax information on an annual basis.
Amendment 141 #
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 3 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 3 – subparagraph 1
Member States shall require the medium- sized and large subsidiary undertakings referred to in Article 3(3) and (4) which are governed by their national laws and controlled by an ultimate parent undertaking which has a consolidated net turnover exceeding EUR 750 000 000 and which is not governed by the law of a Member State, to publish the report on income tax information of that ultimate parent undertaking on an annual basis.
Amendment 148 #
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 4 – subparagraph 1
Chapter 10 a – Article 48 b – paragraph 4 – subparagraph 1
Member States shall require branches which are opened in their territories by an undertaking which is not governed by the law of a Member State to publish on an annual basis the report on income tax information of the ultimate parent undertaking referred to in point (a) of paragraph 5 of this Article.
Amendment 214 #
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