6 Amendments of Peter SIMON related to 2016/0337(CNS)
Amendment 100 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The European Commission, in its communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market", believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy.
Amendment 149 #
Proposal for a directive
Recital 8
Recital 8
(8) Taxable revenues should be reduced by business expenses and certain other items. Deductible business expenses should normally include all costs relating to sales and expenses linked to the production, maintenance and securing of income. To support innovation in the economy and modernise the internal market, deductions should be provided for research and development costs relating to expenses on staff, subcontractors, agency workers and freelancers, including super- deductions, and those should be fully expensed in the year incurred (with the exception of immovable property). Small starting companies without associated enterprises which are particularly innovative (a category which will in particular cover start-ups) should also be supported through enhanced super- deductions for research and development costs. In order to ensure legal certainty, there should also be a list of non-deductible expenses. A clear definition of costs of research and development is needed to avoid misuse of the deductions.
Amendment 246 #
Proposal for a directive
Article 5 – paragraph 2 a (new)
Article 5 – paragraph 2 a (new)
Amendment 264 #
Proposal for a directive
Article 9 – paragraph 2 a (new)
Article 9 – paragraph 2 a (new)
2a. The costs for research and development referred to in paragraph 2 shall include only expenses on staff, subcontractors, agency workers and freelancers.
Amendment 339 #
Proposal for a directive
Article 45 a (new)
Article 45 a (new)
Article 45a Effective Tax Contribution As long as the threshold laid down in point (c) of Article 2(1) of this directive still is in place, Member States shall monitor and publish the effective tax contribution of SMEs and MNEs across the Member States, as to ensure a level playing field.
Amendment 403 #
Proposal for a directive
Article 69 – paragraph 2 a (new)
Article 69 – paragraph 2 a (new)
The Commission shall monitor and publish its findings on the uniform implementation of this directive so as to avoid situations in which 28 competent authorities enforce 28 different regimes, and on the potential problems produced by differences in accounting regimes.