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5 Amendments of Sari ESSAYAH related to 2011/0058(CNS)

Amendment 287 #
Sari ESSAYAH
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 to the factors of sales, labour and assets:
2011/12/12
Committee: ECON
Amendment 291 #
Sari ESSAYAH
Proposal for a directive
Article 86 – paragraph 1 – formula
1 SalesA 1  1 Payroll A 1 No of employees  1 Assets  A A Share A =  Group +   +  + ∗ Con' d Tax Base  3 Sales 3  2 PayrollGroup 2  2 PayrollGroup 2 No of employeesGroup  3 2 Assets  Group  Group 
2011/12/12
Committee: ECON
Amendment 309 #
Sari ESSAYAH
Proposal for a directive
Article 95
Composition of the sales factor 1. The sales factor shall consist of the total sales of a group member (including a permanent establishment which is deemed to exist by virtue of the second subparagraph of Article 70(2) as its numerator and the total sales of the group as its denominator. 2. Sales shall mean the proceeds of all sales of goods and supplies of services after discounts and returns, excluding value added tax, other taxes and duties. Exempt revenues, interest, dividends, royalties and proceeds from the disposal of fixed assets shall not be included in the sales factor, unless they are revenues earned in the ordinary course of trade or business. Intra-group sales of goods and supplies of services shall not be included. 3. Sales shall be valued according to Article 22.deleted
2011/12/12
Committee: ECON
Amendment 311 #
Sari ESSAYAH
Proposal for a directive
Article 96
Sales by destination 1. Sales of goods shall be included in the sales factor of the group member located in the Member State where dispatch or transport of the goods to the person acquiring them ends. If this place is not identifiable, the sales of goods shall be attributed to the group member located in the Member State of the last identifiable location of the goods. 2. Supplies of services shall be included in the sales factor of the group member located in the Member State where the services are physically carried out. 3. Where exempt revenues, interest, dividends and royalties and the proceeds from the disposal of assets are included in the sales factor, they shall be attributed to the beneficiary. 4. If there is no group member in the Member State where goods are delivered or services are carried out, or if goods are delivered or services are carried out in a third country, the sales shall be included in the sales factor of all group members in proportion to their labour and asset factors. 5. If there is more than one group member in the Member State where goods are delivered or services are carried out, the sales shall be included in the sales factor of all group members located in that Member State in proportion to their labour and asset factors.deleted
2011/12/12
Committee: ECON
Amendment 314 #
Sari ESSAYAH
Proposal for a directive
Article 97 – paragraph 1
The Commission may adopt acts laying down detailed rules on the calculation of the labour, asset and sales and asset factors, the allocation of employees and payroll, assets and sales to the respective factor and the valuation of assets. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 131(2).
2011/12/12
Committee: ECON
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