Activities of Jürgen KLUTE related to 2013/0400(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States PDF (211 KB) DOC (329 KB)
Amendments (10)
Amendment 12 #
Draft legislative resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Considers the principle of physical presence, the separate entity approach and the Arm's Length Principle not to be appropriate for a fair and just taxation of enterprises with economic activities in more than one country, therefore calls on the Council to prepare the introduction of a unitary taxation with formula based apportionment of taxes in order to prevent tax evasion in the Union by taking advantage of mismatching tax regimes of the Member States;
Amendment 13 #
Draft legislative resolution
Paragraph 2 b (new)
Paragraph 2 b (new)
2b. Is concerned about the aggressive tax planning of transnational corporations including companies with headquarters in Member States; many of these companies are evading a fair taxation not only in Member States but also in countries with weaker economies which, due to these tax losses, cannot afford to fight poverty or to pay for public services; therefore asks the Commission and the Member States to contribute to the effort done by the OECD on international taxation and the prevention of tax evasion; especially asks the Commission and the Member States to contribute to a swift introduction of a global system of unitary taxation and other suitable measures to prevent tax evasion inside the Union and globally;
Amendment 14 #
Draft legislative resolution
Paragraph 2 c (new)
Paragraph 2 c (new)
2c. Asks the Commission to provide a report on how a unitary taxation of corporations providing business in more than one Member State can be introduced in the Union;
Amendment 15 #
Draft legislative resolution
Paragraph 2 d (new)
Paragraph 2 d (new)
2d. Is aware of the fact that a huge part of tax evasion in the Union is a result of skilfully exploiting the mismatches of taxation in different Member States and their respective Double Tax Treaties for example regarding the treatment of permanent establishments; therefore asks the Member States to find a common approach to taxation of companies providing business in more than one Member State; in particular asks the Member States to coordinate their respective double tax treaties in order to tackle tax evasion and avoidance;
Amendment 16 #
Draft legislative resolution
Paragraph 2 e (new)
Paragraph 2 e (new)
Amendment 20 #
Proposal for a directive
Article 1 – point 2
Article 1 – point 2
Directive 2011/96/EU
Article 1 a – paragraph 2 – subparagraph 2
Article 1 a – paragraph 2 – subparagraph 2
In determining whether an arrangement or series of arrangements is artificial, Member States shall ascertain, in particular but not exclusively, whether they involve one or more of the following situations:
Amendment 21 #
Proposal for a directive
Article 1 – point 2
Article 1 – point 2
Directive 2011/96/EU
Article 1 a – paragraph 2 – point e a (new)
Article 1 a – paragraph 2 – point e a (new)
(ea) the ratio between economic characteristics like payroll, number of employees, sales promotion on the one hand and turnover or profit on the other in one Member State is disproportionate to the respective ratio in one or several other Member States of enterprises which are part of a corporation with economic activity in more than one Member State.
Amendment 23 #
Proposal for a directive
Article 1 – point 3
Article 1 – point 3
Directive 2011/96/EU
Article 4 – paragraph 1 – point a
Article 4 – paragraph 1 – point a
Amendment 25 #
Proposal for a directive
Article 1 – point 3 a (new)
Article 1 – point 3 a (new)
Directive 2011/96/EU
Article 4 – paragraph 1 – point b
Article 4 – paragraph 1 – point b
Amendment 28 #
Proposal for a directive
Article 1 – point 3 b (new)
Article 1 – point 3 b (new)
Directive 2011/96/EU
Article 5
Article 5