BETA

6 Amendments of Olle LUDVIGSSON related to 2011/0058(CNS)

Amendment 44 #
Proposal for a directive
Recital 5 a (new)
(5 a) The aim of the CCCTB should be to stimulate growth and job-creation by reducing administrative costs, cutting red tape, eradicating double-taxation and closing tax evasion loopholes for companies in the EU. The system should not put any structural downward pressure on company taxation rates or revenues in the Member States.
2011/12/12
Committee: ECON
Amendment 46 #
Proposal for a directive
Recital 5 b (new)
(5 b) The CCCTB should be seen in a global context. The new system should be carefully coordinated with agreements made and principles applied at the international level. The impact of the system on the global operations of EU companies should be fully taken into account.
2011/12/12
Committee: ECON
Amendment 80 #
Proposal for a directive
Recital 21
(21) The formula for apportioning the consolidated tax base should comprise three equally weighted factors (labour, assets and sales). While the labour and asset factors should have a weight of 45% each, the sales factor should have a weight of 10%. The labour factor should be computed on the basis of payroll and the number of employees (each item counting for half). The asset factor should consist of all fixed tangible assets. Intangibles and financial assets should be excluded from the formula due to their mobile nature and the risks of circumventing the system. The use of these factors gives appropriate weight to the interests of the Member State of origin. Finally, sales should be taken into account in order to ensure fair participation of the Member State of destination. Those factors and weightings should ensure that profits are taxed where they are earned. As an exception to the general principle, where the outcome of the apportionment does not fairly represent the extent of business activity, a safeguard clause provides for an alternative method.
2011/12/12
Committee: ECON
Amendment 289 #
Proposal for a directive
Article 86 – paragraph 1 – introductory part
1. The consolidated tax base shall be shared between the group members in each tax year on the basis of a formula for apportionment. In determining the apportioned share of a group member A, the formula shall take the following form, giving equal weight tocovering the factors of sales, labour and assets:
2011/12/12
Committee: ECON
Amendment 290 #
Proposal for a directive
Article 86 – paragraph 1 – formula
 1 SalesA 19  1 Payroll A 1 No of employees  19 Assets  A A A Share A =  Group + +  + 20 Assets  ∗ Con' d Tax Base  3 Sales Group  + 3  10Sales 20 2 PayrollGroup 2 No of employeesGroup  3 AssetsGroup  2 No of employeesGroup  Group 
2011/12/12
Committee: ECON
Amendment 418 #
Proposal for a directive
Article 133 – paragraph 1
The Commission shall, fivthree years after the entry into force of this Directive, review its application and report to the European Parliament and to the Council on the operation of this Directive. The report shall in particular include an analysis of the impact of the mechanism set up in Chapter XVI of this Directive on the distribution of the tax bases between the Member States. The report should also focus on the implications of this Directive for growth and job-creation, on its consequences for the global operations of EU companies as well as on its efficiency in countering tax evasion and fraud.
2011/12/12
Committee: ECON