BETA

2 Amendments of Emmanuel MAUREL related to 2016/0107(COD)

Amendment 38 #
Proposal for a directive
Recital -1 (new)
(-1) Equality of tax treatment for all, and in particular for all undertakings, is the sine qua non for the single market. A coordinated and harmonised approach to the implementation of national tax systems is vital to guarantee the proper functioning of the single market, and would contribute to prevent tax avoidance and profit shifting.
2017/03/21
Committee: ECONJURI
Amendment 88 #
Proposal for a directive
Recital 8
(8) The report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking. The information should be based ontake into account the reporting specifications of BEPS’ Action 13 and should be limited to what is necessary to enable effective public scrutiny, in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages. The report should also include a brief description of the nature of the activities. Such description might be based on the categorisation provided for in table 2 of the Annex III of Chapter V of the OECD “Transfer Pricing Guidelines on Documentation”. The report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid, taking into account corresponding amounts concerning previous financial years.
2017/03/21
Committee: ECONJURI