Activities of Evelyn REGNER related to 2015/0068(CNS)
Legal basis opinions (0)
Amendments (8)
Amendment 16 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Advance tax rulings are supposed to provide legal certainty for investors, but are instead being misused for tax dumping. Such illegitimate tax avoidance models must also become illegal in the future. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly tax policies. In particular, rulings concerning tax-driven structures lead to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and may leave artificially low amounts of income to be taxed in any other countries involved. An increase in transparency is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, p. 1).
Amendment 25 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to reap the benefits of the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements, the information should be communicated promptly after they are issued and therefore regular intervals for the communication of the information should be established; efficient and effective sanctions must be imposed on Member States in cases of non- compliance.
Amendment 29 #
Proposal for a directive
Recital 8
Recital 8
(8) Member States should exchange the basic information to be communicated also with the Commission, in addition to the new central public register for tax matters. This would enable the Commission at any point in time to monitor and evaluate the effective application of the automatic exchange of information on advance cross-border rulings and advance pricing arrangements. Such communication will not discharge a Member State from its obligations to notify any state aid to the Commission. Calls on the EU Commission to apply the only instrument currently available, EU aid law, in the necessarily stringent manner, in order to effectively combat the practice of some Member States of attracting multinational corporations with tax rebates or full tax exemptions.
Amendment 43 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
Directive 2011/16/EU
Article 3 – point 15 – subparagraph 3
Article 3 – point 15 – subparagraph 3
Transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services to associated enterprises; calls on the competent commissioner to drive forward the formation of a group of national experts for data collection and analysis;
Amendment 45 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8 a – paragraph 1
Article 8 a – paragraph 1
(1) The competent authority of a Member State issuing or amending an advance cross-border ruling or an advance pricing arrangement after the date of entry into force of this Directive shall, by automatic exchange, communicate information thereon to the competent authorities of all other Member States, to the new central public register for tax matters as well as to the European Commission.
Amendment 46 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8 a – paragraph 2
Article 8 a – paragraph 2
(2) The competent authority of a Member State shall also communicate information to the competent authorities of all other Member States, to the new central public register for tax matters as well as to the European Commission on advance cross- border rulings and advance pricing arrangements issued within a period beginning ten years before the entry into force but still valid on the date of entry into force of this Directive.
Amendment 48 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8 c (new)
Article 8 c (new)
Amendment 139 #
Proposal for a directive
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Directive 2011/16/EU
Article 8a – paragraph 8 a (new)
Article 8a – paragraph 8 a (new)
8a. A minimum tax rate shall be established.