BETA

12 Amendments of Ashley FOX related to 2009/0004(CNS)

Amendment 17 #
Proposal for a directive
Recital 10
(10) TheA Member States should be able to choose to exchange automatically any information where a Member State has grounds to believe that a failure of compliance with tax laws has been committed or is likely to have been committed in the other Member State, where there is a risk of inappropriate taxation in the other Member State, or where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages.
2009/12/11
Committee: ECON
Amendment 20 #
Proposal for a directive
Recital 20
(20) It should also be made clear that where a Member State provides a wider cooperation to a third country than is provided for under this Directive, it should not refuse to provide such wider cooperation to the other Member States.deleted
2009/12/11
Committee: ECON
Amendment 21 #
Proposal for a directive
Article 3 – paragraph 4
4. “optional automatic exchange” means the systematic communication of predefined information to another Member State, without prior request, at pre- established regular intervals or as and when that information becomes available and which a Member State may opt into;
2009/12/11
Committee: ECON
Amendment 22 #
Proposal for a directive
Article 3 – paragraph 8
8. “by electronic means” means using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means where such means can be conducted while guaranteeing secure protection of information;
2009/12/11
Committee: ECON
Amendment 24 #
Proposal for a directive
Section II – title
Optional Automatic Exchange of Information
2009/12/11
Committee: ECON
Amendment 26 #
Proposal for a directive
Article 8 – paragraph 1
1. The competent authority of each Member States shall may, by automatic exchange, forward information on specific categories of income and capital to the other Member States, where there are reasonable grounds for believing that such an exchange will prevent tax evasion.
2009/12/11
Committee: ECON
Amendment 32 #
Proposal for a directive
Article 8 – paragraph 3 – introductory part
3. In addition to the categories of income and capital referred to in paragraph 2, the competent authority of each Member State shallmay, by automatic exchange, forward information necessary for the correct assessment of taxes referred to in Article 2 to the competent authority of any other Member State concerned, in any of the following cases:
2009/12/11
Committee: ECON
Amendment 33 #
Proposal for a directive
Article 8 – paragraph 3 – point d
(d) where tax has been or may be evaded or avoided for any reason in the other Member State, and especially where there is an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages.
2009/12/11
Committee: ECON
Amendment 34 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 1 – introductory part
4. Where Member States conclude bilateral or multilateral agreements with a view to the correct assessment of the taxes referred to in Article 2, they shallmay provide for automatic exchange of information relating to certain categories of income and capital. For that purpose, they shallmay specify in those agreements the following elements:
2009/12/11
Committee: ECON
Amendment 36 #
Proposal for a directive
Article 8 – paragraph 4 – subparagraph 2
Member States shallmay forward to the Commission the agreements they have concluded. The Commission shall make these agreements available to all the other Member States.
2009/12/11
Committee: ECON
Amendment 39 #
Proposal for a directive
Article 18
Where a Member State provides a wider cooperation to a third country than is provided for under this Directive, it may not refuse to provide such wider cooperation to the other Member State.Article 18 deleted Wider cooperation
2009/12/11
Committee: ECON
Amendment 40 #
Proposal for a directive
Chapter VI
1. Where the competent authority of a Member State receives information with a view to the correct assessment of the taxes referred in Article 2 from a third country, that authority shall provide that information to the competent authorities of Member States for which that information might be useful and, in any event, to all those which request it, in so far as this is not excluded by international agreements with that third country. Member StatCHAPTER VI deleted RELATIONS WITH THIRD COUNTRIES Article 23 Exchange of information with third countries shall ensure that future agreements they conclude with third countries contain no such exclusion. 2.Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Directive to a third country, provided that all of the following conditions are met: (a) supplied the information have consented to that communication; (b) given an undertaking to provide the cooperation required to gather evidence of the irregular or illegal nature of transactions which appear to contravene or constitute an abuse of tax legislation.competent authorities which the third country concerned has
2009/12/11
Committee: ECON