2 Amendments of Esther DE LANGE related to 2015/2010(INL)
Amendment 138 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) on the basis of international transfer pricing rules set out by the OECD would be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross- border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS;
Amendment 337 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 2
Annex – title 2 – subtitle 1 – paragraph 2
As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTBCCCTB on the basis of international transfer pricing rules set out by the OECD, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small and medium enterprises and companies with no cross- border activity);