Activities of Gunnar HÖKMARK related to 2016/0107(COD)
Plenary speeches (1)
Disclosure of income tax information by certain undertakings and branches (debate)
Amendments (9)
Amendment 130 #
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 a (new)
Chapter 10 a – Article 48 b – paragraph 1 a (new)
1a. Member States shall not apply the rules set out in paragraph 1 to non- affiliated undertakings, ultimate parent undertakings and their affiliated undertakings where such undertakings operate only within the territory of one single Member State and in no other tax jurisdiction.
Amendment 165 #
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 1
Chapter 10 a – Article 48 c – paragraph 1
1. The report on income tax information shall include material information relating to all the activities of the undertaking and the ultimate parent undertaking, including activities of all affiliated undertakings consolidated in the financial statement in respect of the relevant financial year.
Amendment 192 #
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 2 – point e
Chapter 10 a – Article 48 c – paragraph 2 – point e
(e) the amount of income tax accrued (current year) which is the current tax expense recognised on taxable profits or losses of the financial year by undertakings and branches resident for tax purposes in the relevant tax jurisdiction;
Amendment 193 #
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 2 – point f
Chapter 10 a – Article 48 c – paragraph 2 – point f
Amendment 198 #
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 2 – point g
Chapter 10 a – Article 48 c – paragraph 2 – point g
Amendment 207 #
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 2 – subparagraph 2
Chapter 10 a – Article 48 c – paragraph 2 – subparagraph 2
For the purposes of point (e) of the first subparagraph the current tax expense shall relate only to the activities of an undertaking in the current financial year and shall not includeincome tax shall include current and deferred taxes or provisions for uncertain tax liabilities.
Amendment 226 #
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 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Information required to be disclosed in accordance with paragraphs 2 and 3 of this Article may be omitted when its nature is such that it would be seriously prejudicial to the commercial position of the undertakings to which it relates.
Amendment 230 #
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 4
Chapter 10 a – Article 48 c – paragraph 4
Amendment 247 #
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 f – paragraph 1
Chapter 10 a – Article 48 f – paragraph 1