Activities of Diogo FEIO related to 2011/0058(CNS)
Plenary speeches (1)
Common consolidated corporate tax base (debate)
Amendments (7)
Amendment 23 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1 a) Tax policies must aim to foster European competitiveness and lower costs for European business, in particular for small and medium enterprises.
Amendment 25 #
Proposal for a directive
Recital 1 b (new)
Recital 1 b (new)
(1 b) More cooperation among tax authorities can lead to a significant decrease on costs and administrative burdens for business operating cross- border within the EU.
Amendment 26 #
Proposal for a directive
Recital 1 c (new)
Recital 1 c (new)
(1c) Bearing in mind how important small and medium-sized enterprises are in the European business sector and the key role they play, an impact assessment should be carried out that will cast light on the added value that this Directive will offer for SMEs and the obstacles it will pose for them, accompanied, where necessary, by fresh proposals.
Amendment 43 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5 a) This Directive is not a first step towards harmonisation of the corporate tax rates of the Member States. If, however, when this Directive is assessed, it becomes apparent that the economic efficiency, effectiveness and equitability of corporate taxation would benefit from a certain harmonisation of rates, this should be limited to the establishment of a corresponding minimum level.
Amendment 52 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) An assessment of the economic impact that these new rules will have on local authorities' management systems should be carried out and properly studied, in particular the added costs that may arise for these authorities, and a study should also be carried out on the method to be used in order to calculate the redistribution of the tax base.
Amendment 62 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) The system for calculating the redistribution of the tax base should be accompanied by a study covering the various possible methods that could be applied, as well as the method for calculating each of the factors to be included.
Amendment 410 #
Proposal for a directive
Article 133 – title
Article 133 – title