Activities of Wolf KLINZ related to 2011/0314(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast) PDF (207 KB) DOC (240 KB)
Amendments (4)
Amendment 13 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20a) To ensure smooth and cost-efficient implementation of the provisions of this Directive, companies should prepare their annual accounts together with all relevant tax data in eXtensible Business Reporting Language (XBRL).
Amendment 22 #
Proposal for a directive
Article 6 – paragraph 1 – subparagraph 1
Article 6 – paragraph 1 – subparagraph 1
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Article 1(1) and (3), Article 2(c) and (d), and Annex I, Part A by 31 JanuaryDecember 20123 at the latest . They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive .
Amendment 23 #
Proposal for a directive
Article 6 – paragraph 2 a (new)
Article 6 – paragraph 2 a (new)
2a. Companies shall prepare their annual accounts together with all relevant tax data in eXtensible Business Reporting Language (XBRL).
Amendment 24 #
Proposal for a directive
Article 7 – paragraph 1
Article 7 – paragraph 1
By 31 December 20165, the Commission shall report to the European Parliament and the Council on the economic impact of this Directive.