5 Amendments of Saïd EL KHADRAOUI related to 2013/0000(INI)
Amendment 129 #
Motion for a resolution
Paragraph 13 a (new
Paragraph 13 a (new
13a. A company has to pay corporate tax in the Member State where their management and control operations are primarily located;
Amendment 142 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Companies and individuals which take part in failed tax avoidance schemes should be banned from being awarded public procurement contract. Companies and individuals bidding for a public procurement contract will also be required to disclose if they have been convicted for tax related offences or have been subject to a penalty for civil fraud or evasion. Public authorities will be enabled to include a clause in public procurement contracts that allows them to terminate an agreement if a supplier subsequently breaches these new tax compliance obligations;
Amendment 171 #
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Request the European Commission to review the rules on transfer pricing, in particular in relation to the shift of risks and intangibles, the artificial splitting of ownership of assets between legal entities in a group, and transactions between these entities that would rarely take place between independents;
Amendment 176 #
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21a. Corporations should be limited to offset foreign tax credits on income only from the country in which it is earned;
Amendment 181 #
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Auditors are not allowed to provide prohibited non audit services. Tax advisory services relating to structuring transactions and tax consulting have to be considered as prohibited non audit services;