Activities of Andżelika Anna MOŻDŻANOWSKA related to 2023/0322(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on transfer pricing
Amendments (13)
Amendment 50 #
Proposal for a directive
Recital 3
Recital 3
Amendment 59 #
Proposal for a directive
Recital 4
Recital 4
(4) This Directive lays down rules to ensure a commonharmonised application of the arm’s length principle across the Union with the aim of increasing tax certainty and reducing occurrences of double taxation as well as double non taxation.
Amendment 79 #
Proposal for a directive
Recital 14
Recital 14
(14) In order to lower the compliance burden for taxpayers that operate cross- border within the Union a common approach towards the documentation on transfer pricing should further be introduced. One standard template, rules on content and linguistic arrangements, timeframes and which taxpayers should be in scope would bring simplicity and potential cost savings taking into account chapter V ‘Documentation’ of the OECD Transfer Pricing Guidelines and the Code of conduct on transfer pricing documentation for associated enterprises in the European Union33. _________________ 33 Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD), 2006/C 176/01, https://eur- lex.europa.eu/legal- content/EN/TXT/?uri=uriserv%3AOJ.C_. 2006.176.01.0001.01.ENG&toc=OJ%3AC %3A2006%3A176%3AFULL
Amendment 87 #
Proposal for a directive
Recital 16
Recital 16
(16) In order to create more certainty for taxpayers and mitigate the risk of double taxation, the possibility to establish further common transfer pricing binding rules by way of implementing acts is provided in this Directive. Those implementing acts should provide taxpayers with a clear view of what tax authorities in the Union would consider to be acceptable to be used for specified transactions and provide so- called ‘safe harbours’ that bring down the compliance burden and the number of disputes. In view of the potential impact of such measures on national executive and enforcement power regarding direct taxation, the exercising of taxing rights allocated under bilateral or multilateral tax conventions that prevent double taxation or double non-taxation and in view of potential impact on Member States’ tax bases, implementing powers to adopt decisions under this Directive should be conferred on the Council, acting on a proposal from the Commissionfor the Commission to issue detailed guidelines on transfer pricing is provided in this Directive. Those guidelines should bring down the compliance burden and the number of disputes.
Amendment 98 #
Proposal for a directive
Recital 21
Recital 21
Amendment 100 #
Proposal for a directive
Recital 22
Recital 22
(22) Since the objective of this Directive cannot sufficiently be achieved by the Member States but can rather, by reason of the cross-border nature of the transfer pricing rules and the need to reduce compliance costs in the internal market as a whole, be better achieved at Union level, the Union may adopt measures, in accordance withIn accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve the objective of eliminating the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out sk of double taxation and increasing tax certainty by reducing that Article, this Directive does not go beyond what is necessary in order to achieve that objectivee number of international transfer pricing tax disputes.
Amendment 104 #
Proposal for a directive
Article 3 – paragraph 1 – point 1
Article 3 – paragraph 1 – point 1
(1) ‘arm’s length principle’ means the international standard as defined in the OSCE Guidelines that prescribes that associated enterprises must transact with each other as if they were independent third parties. In other words, the transactions between two associated enterprises should reflect the outcome that would have been achieved if the parties were not related i.e. if the parties were independent of each other and the outcome (price or margins) was determined by (open) market forces.
Amendment 156 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
Amendment 164 #
Proposal for a directive
Article 14 – paragraph 2 – introductory part
Article 14 – paragraph 2 – introductory part
2. The Council may lay down further rulmmission may issue guidelines, consistent with the OECD Transfer Pricing Guidelines, on how the arm’s length principle and the other provisions laid down in Chapter II of this Directive are to be applied in specific transactions to ensure more tax certainty and mitigate the risk of double taxation. Those specific transactions or dealings are the following:
Amendment 177 #
Proposal for a directive
Article 14 – paragraph 3
Article 14 – paragraph 3
Amendment 196 #
Proposal for a directive
Article 18
Article 18
Amendment 200 #
Proposal for a directive
Article 19 – paragraph 1
Article 19 – paragraph 1
Amendment 208 #
Proposal for a directive
Annex I
Annex I