2 Amendments of Sirpa PIETIKÄINEN related to 2016/0339(CNS)
Amendment 76 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive (EU) 2016/1164
Article 2 – point 9 – subparagraph 1 – introductory part
Article 2 – point 9 – subparagraph 1 – introductory part
(9) ‘hybrid mismatch’ means a situation between a taxpayer and an associated enterprise or a structured arrangement between parties in different tax jurisdictionsother entity where any of the following outcomes is attributable to differences in the legal characterisation of a financial instrument or entity, or in the treatmenta payment made under it or is the result of differences in the recognition of payments made to, or payments, expenses or losses incurred by, a hybrid entity, or permanent establishment or the result of differences in the recognition of a deemed payment made between two parts of the same taxpayer or in the recognition of a commercial presence as a permanent establishment:
Amendment 83 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive (EU) 2016/1164
Article 9 – paragraph 4
Article 9 – paragraph 4
4. To the extent that a payment by a taxpayer to an associated enterpriseentity in a third country is set off directly or indirectly against a payment, expenses or losses which due to a hybrid mismatch are deductible in two different jurisdictions outside the Union, the Member State of the taxpayer shall deny the deduction of the payment by the taxpayer to an associated enterprise in a third country from the taxable base, unless one of the third countries involved has already denied the deduction of the payment, expenses or losses that would be deductible in two different jurisdictions.