3 Amendments of Olle LUDVIGSSON related to 2016/0338(CNS)
Amendment 57 #
Proposal for a directive
Recital 4
Recital 4
(4) With a view to create a fairer tax environment so that taxes are paid where the profits are generated, rules on transparency need to be enhanced and anti- avoidance measures need to be strengthened. At the same time in the spirit of a fair taxation system, it is necessary to ensure that taxpayers are not taxed twice on the same income and that mechanisms on dispute resolution are comprehensive, effective and sustainable. Improvements to double taxation dispute resolution mechanisms are also necessarkey to respond to a risk of increased number of double or multiple taxation disputes with potentially high amounts being at stake due to more regular and focused audit practices established by tax administrations.
Amendment 85 #
Proposal for a directive
Article 1 – paragraph 4
Article 1 – paragraph 4
This Directive shall not preclude the application of national legislation or provisions of international agreements where it is necessary to prevent tax evasion and avoidance, tax fraud or abuse.
Amendment 95 #
Proposal for a directive
Article 3 – paragraph 2
Article 3 – paragraph 2
2. The competent authorities shall acknowledge receipt of the complaint within one month from the receipt of the complaint. They shall also inform the competent authorities of the other Member States concerned on the receipt of the complaint within a reasonable period of time.