{"change_dates":[],"dossier":{"amendments":[{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-1","location":[["Motion for a resolution","Citation 4 a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:34"},"new":["- Having regard to the OECD/G20 Final","BEPS Project published on 5 October","2015,"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"1","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-2","location":[["Motion for a resolution","Recital A"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:34"},"new":["A. whereas a consortium of journalists, the","International Consortium of Investigative","Journalists (ICIJ), on tax rulings and other","harmful practices in Luxembourg","(LuxLeaks) revealed in November 2014","that nearly 340 multinational companies","secured secret deals from Luxembourg that","allowed many of them to slash their global","tax bills, while creating little or no","economic activity within Luxembourg;","whereas further revelations such as the","second batch of documents released by","the ICIJ on 9 December 2014 on tax deals","brokered by Ernst & Young, Deloitte,","KPMG along with Luxembourg-based tax","and law firms, have highlighted that","measures which reduce multinational","companies' overall tax liabilities and","reduce overall tax revenue by artificially","shifting profits across borders are","systemic and are endemic to the European","Union and beyond;"],"old":["A. whereas a consortium of journalists, the","International Consortium of Investigative","Journalists (ICIJ), on tax rulings and other","harmful practices in Luxembourg","(LuxLeaks) revealed in November 2014","that nearly 340 multinational companies","secured secret deals from Luxembourg that","allowed many of them to slash their global","tax bills, while creating little or no","economic activity within Luxembourg;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"2","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Thomas Mann","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-3","location":[[" Motion for a resolution","Recital A"]],"meps":[1922],"meta":{"created":"2019-07-03T06:15:34"},"new":["A. whereas a consortium of journalists, the","International Consortium of Investigative","Journalists (ICIJ), on tax rulings and other","harmful practices in Luxembourg","(LuxLeaks) revealed in November 2014","that nearly 340 multinational companies","secured secret deals from Luxembourg that","allowed many of them to slash their global","tax bills to a minimum, to the detriment of","EU public interest, while creating little or","no economic activity within Luxembourg;"],"old":["A. whereas a consortium of journalists, the","International Consortium of Investigative","Journalists (ICIJ), on tax rulings and other","harmful practices in Luxembourg","(LuxLeaks) revealed in November 2014","that nearly 340 multinational companies","secured secret deals from Luxembourg that","allowed many of them to slash their global","tax bills, while creating little or no","economic activity within Luxembourg;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"3","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-220","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 1 \u2013 title"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:34"},"new":["Recommendation A1. 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the results of the consultation","should be considered particularly in","relation to the protection of sensitive","corporate data and company secrets;"],"old":["the results of the Commission\u2019s","consultation into CBC-R, conducted","between 17 June and 9 September 2015,","which examined different options for the","possible implementation of CBC-R in the","Union;"],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"233","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-18","location":[["Motion for a resolution","Recital D"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:36"},"new":["D. whereas in many cases Luxembourg","subsidiaries handling hundreds of millions","of euros in business maintain little","presence and conduct little economic","activity in Luxembourg, with some","addresses being home to more than 1,600","companies; 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A new \u2018Fair Tax","Payer\u2019 label for companies who engage in","good tax practices","The European Parliament calls on the","European Commission to bring forward a","proposal as soon as possible on a","voluntary European \u2018Fair Tax Payer\u2019","label, as a \u2018soft measure\u2019 promoting a","standard for companies wishing to","indicate they are fully tax compliant.","\u2022 The proposal should include a European","framework of eligibility criteria, under","which the label could be awarded by","national bodies.","\u2022 This framework of eligibility criteria","should make clear that the \u2018Fair Tax","Payer\u2019 label is only awarded to those","companies that have gone above and","beyond the letter of what is required of","them under Union and national law."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"237","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-23","location":[[" Motion for a resolution","Recital E"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:36"},"new":["E. whereas the investigations carried out","under the TAXE Committee revealed that","the practice of tax rulings does not","exclusively take place in Luxembourg but","is common across the Union; 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whereas regard is had to","the report from the Organisation for","Economic Cooperation and Development","(OECD) published on 12 February 2013","entitled \u2018Addressing Base Erosion and","Profit Shifting\u2019 proposed new international","standards to combat base erosion and profit","shifting (BEPS); whereas regard is also had","to the Communiqu\u00e9 issued following the","Meeting of Finance Ministers and Central","Bank Governors of the G20 which took","place on [to be inserted];"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"23","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-24","location":[["Motion for a resolution","Recital E"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:36"},"new":["E. whereas the investigations carried out","under the TAXE Committee underlined","that the practice of tax rulings does not","exclusively take place in Luxembourg but","is common in several countries across the","Union, including Belgium, Ireland, the","Netherlands and the United Kingdom, ;","whereas the practice of tax rulings can be","used legitimately to provide legal certainty","for business, but is nevertheless open to","potential abuse; 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whereas regard is had to","the report from the Organisation for","Economic Cooperation and Development","(OECD) published on 12 February 2013","entitled \u2018Addressing Base Erosion and","Profit Shifting\u2019 proposed new international","standards to combat base erosion and profit","shifting (BEPS); whereas regard is also had","to the Communiqu\u00e9 issued following the","Meeting of Finance Ministers and Central","Bank Governors of the G20 which took","place on [to be inserted];"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"25","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Thomas Mann","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-26","location":[[" Motion for a resolution","Recital E"]],"meps":[1922],"meta":{"created":"2019-07-03T06:15:36"},"new":["E. whereas the investigations carried out","under the TAXE Committee revealed that","the practice of tax rulings does not","exclusively take place in Luxembourg but","is common throughout the Union; whereas","the practice of tax rulings can be used","legitimately to provide legal certainty for","business, but is nevertheless open to","potential abuse and is extremely","disadvantageous to small and medium-","sized enterprises (SME); whereas regard is","had to the report from the Organisation for","Economic Cooperation and Development","(OECD) published on 12 February 2013","entitled \u2018Addressing Base Erosion and","Profit Shifting\u2019 proposed new international","standards to combat base erosion and profit","shifting (BEPS); whereas regard is also had","to the Communiqu\u00e9 issued following the","Meeting of Finance Ministers and Central","Bank Governors of the G20 which took","place on [to be inserted];"],"old":["E. whereas the investigations carried out","under the TAXE Committee revealed that","the practice of tax rulings does not","exclusively take place in Luxembourg but","is common across the Union; whereas the","practice of tax rulings can be used","legitimately to provide legal certainty for","business, but is nevertheless open to","potential abuse; whereas regard is had to","the report from the Organisation for","Economic Cooperation and Development","(OECD) published on 12 February 2013","entitled \u2018Addressing Base Erosion and","Profit Shifting\u2019 proposed new international","standards to combat base erosion and profit","shifting (BEPS); whereas regard is also had","","to the Communiqu\u00e9 issued following the","Meeting of Finance Ministers and Central","Bank Governors of the G20 which took","place on [to be inserted];"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"26","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-239","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 2 \u2013 introductory part"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:36"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal as soon as possible on a European","\u2018Fair Tax Payer\u2019 label, as a measure","promoting a standard for companies","wishing to indicate they are fully tax","compliant."],"old":["The European Parliament calls on the","European Commission to bring forward a","proposal as soon as possible on a voluntary","European \u2018Fair Tax Payer\u2019 label, as a \u2018soft","measure\u2019 promoting a standard for","companies wishing to indicate they are","fully tax compliant."],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"239","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-27","location":[["Motion for a resolution","Recital E a (new)"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:36"},"new":["Ea. whereas the practice of rulings","developed, in the framework of a closer","and more cooperative relationship","between tax administrations and","taxpayers, as a tool to tackle the","increasing complexity of the tax treatment","of certain transactions in an increasingly","complex, global and digitalised economy;","whereas, as undisclosed and potentially","discretionary/negotiated arrangements,","rulings could at the same time be used as","a means of obtaining derogations and","more favourable tax treatments; whereas","this seems to particularly be an issue \u2013","although not exclusively \u2013 with rulings","related to pricing of intra-company","transfers (so-called Advance Pricing","Agreements);"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"27","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-28","location":[["Motion for a resolution","Recital E a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:36"},"new":["Ea. whereas, with some laudable","exceptions, national political leaders have","not been sufficiently forthcoming in","addressing the problem of tax avoidance","in corporate taxation;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"28","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-240","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 2 \u2013 indent 2 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:36"},"new":["Companies should be motivated by this","\u2018Fair Tax Payer\u2019 label to make paying a","fair share of taxes an essential part of","their corporate social responsibility policy,","and report on their stance on taxation","matters in their annual report."],"old":[""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"240","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Antonio Tajani, Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-29","location":[[" Motion for a resolution","Recital E a (new)"]],"meps":[2187,124828,125670],"meta":{"created":"2019-07-03T06:15:36"},"new":["Ea. whereas the European Union has","made major steps towards economic","integration such as the Economic and","Monetary Union as well as the Banking","Union and that a Fiscal Union should be","the next step in the European integration","process;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"29","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-30","location":[[" Motion for a resolution","Recital E b (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:36"},"new":["Eb. whereas DG Competition and the","European Commission have reacted late","to the abuse of tax rulings, given that tax","rulings have been used for no less than","twenty years;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"30","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-31","location":[["Motion for a resolution","Recital F"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:37"},"new":["F. whereas corporate income tax revenue","for the 28 Member States of the Union","amounted to an average of 2,6% of GDP in","20121 ; notes further with concern, that","growth rates in some Member States are","masked by the impact of foreign","multinationals; notes with concern that a","substantial proportion of growth in","specific Member States, is due to low-tax","financial services sectors, which do not","positively impact upon domestic or real","economies in the manner other sectors","can;","__________________","1","http://ec.europa.eu/taxation_customs/resou","rces/documents/taxation/gen_info/economi","c_analysis/tax_structures/2014/report.pdf"],"old":["F. whereas corporate income tax revenue","for the 28 Member States of the Union","amounted to an average of 2,6% of GDP in","20121 ;","__________________","1","","http://ec.europa.eu/taxation_customs/resou","rces/documents/taxation/gen_info/economi","c_analysis/tax_structures/2014/report.pdf"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"31","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-241","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 3"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:36"},"new":["deleted"],"old":["Recommendation A3. Mandatory","notification of new tax measures","The European Parliament calls on the","European Commission to bring forward a","proposal as soon as possible on a new","mechanism whereby Member States are","compelled to inform other Member States","(initially via the Code of Conduct Group)","if they intend to introduce a new","allowance, relief, exception, incentive or","similar measure that could have a","material impact on the effective tax rate in","the Member State or on the tax base of","another Member State.","\u2022 These notifications by Member States","shall contain spillover analyses of the","material impact of the new tax measures","on other Member States and developing","countries, to support the action of the","Code of Conduct Group in identifying","harmful tax practices.","\u2022 These new tax measures should also be","assessed by the European Commission,","included in the European Semester","process, and recommendations should be","made for 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Motion for a resolution","Recital F a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:37"},"new":["Fa. whereas the so-called tax competition","among Member States is incompatible","with the philosophy of an internal market","in which resources are allocated in terms","of productive and technological efficiency","and comparative advantages;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"33","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-242","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 3 \u2013 introductory part"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:36"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal as soon as possible on a new","mechanism whereby Member States are","compelled to inform other Member 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Motion for a resolution","Recital G"]],"meps":[96779],"meta":{"created":"2019-07-03T06:15:37"},"new":["G. whereas aggressive tax planning","consists in taking advantage of the","technicalities of a tax system, or of","mismatches between two or more tax","systems, for the purpose of reducing tax","liability; whereas aggressive tax planning","schemes often result in the use of a","combination of international tax","mismatches, very favourable specific","national tax rules and the use of tax","havens; whereas, unlike aggressive tax","planning, tax fraud and tax evasion","constitute an illegal activity of evading tax","liabilities; whereas the most adequate","response to aggressive tax planning","appears to be good legislation and","international coordination as to desired","outcomes;"],"old":["G. whereas aggressive tax planning","consists in taking advantage of the","","","technicalities of a tax system, or of","mismatches between two or more tax","systems, for the purpose of reducing 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Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-248","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 3 \u2013 indent 1"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:36"},"new":["These notifications by Member States shall","contain spillover analyses, which will be","published along with the notification, of","the material impact of the new tax","measures on other Member States and","developing countries, to support the action","of the Code of Conduct Group in","identifying harmful tax practices."],"old":["These notifications by Member States shall","contain spillover analyses of the material","impact of the new tax measures on other","Member States and developing countries,","to support the action of the Code of","Conduct Group in identifying harmful 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value of legislative","report on bringing Transparency,","coordination and convergence to corporate","tax policies in the European Union\u2019 by Dr","Benjamin Ferrett, Daniel Gravino and","Silvia Merler \u2013 To be published."],"old":["H. whereas a study2 estimates that revenue","losses for the Union due to tax avoidance","from corporate taxation could amount to","around EUR 50-70 billion, this figure","representing the sum lost to profit shifting;","whereas the same study estimates that","those revenue losses for the Union due to","tax avoidance from corporate taxation","could in reality amount to around EUR","160-190 billion if special tax arrangements,","inefficiencies in collection and other such","activities were taken into account;","__________________","2","European added value of legislative","report on bringing Transparency,","coordination and convergence to corporate","tax policies in the European Union\u2019 by Dr","Benjamin Ferrett, Daniel Gravino and","Silvia Merler 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fair","competition and corporate responsibility,","embodied in communication COM (2011)","681 final;"],"old":["K. whereas multinational companies\u2019 use","of aggressive tax planning practices","conflicts with the principle of fair","competition and corporate responsibility;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"50","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-257","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 3 \u2013 indent 2 b (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:37"},"new":["The Commission should also consider","obliging tax advisory firms to notify","national tax authorities whenever they","develop and begin promoting a new \u2018tax","optimisation\u2019 scheme intended to help","companies reduce their overall 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Withdrawal of the","proposal regarding Single-Member","private limited liability companies (SUP)","The European Parliament calls on the","European Commission to withdraw its","proposal for a Directive on Single-","Member private limited liability","companies (SUP) from 9 April 2015.","\u2022 The decision to withdraw the proposal","should be taken due to the significant","risks of multinational companies setting","up SUPs for tax avoidance purposes.","\u2022 The Commission should review the 14th","Company Law Directive on the cross-","border transfer of company seats, as","previously called for by the European","Parliament in 2012 in its own initiative","report (2001/2016(INI)).\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"259","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Tom Vandenkendelaere","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-53","location":[["Motion for a resolution","Recital M"]],"meps":[129164],"meta":{"created":"2019-07-03T06:15:38"},"new":["M. whereas the fight against aggressive tax","planning cannot be tackled by Member","States individually; whereas the dynamic","of non-transparent corporate tax","competition carries the risk of Member","States getting caught in a race to the","bottom with an unproductive outcome and","at the expense of less mobile tax bases;","whereas the lack of coordinated action is","causing many Member States to adopt","unilateral national measures3 ; whereas","such measures have often proven","ineffective, insufficient and in some cases","even detrimental to the cause; whereas","what is needed is therefore a coordinated","and multi-pronged approach at national,","Union and international level;","__________________","3","Such as the UK's 'diverted profits tax'. 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Commission","estimate of the corporate tax gap","The European Parliament calls on the","European Commission to:","\u2022 Create, on the basis of best practices","currently used by Member States, a","harmonised methodology that can be used","to estimate the size of the direct and","indirect corporate tax gaps - the","difference between corporate taxes owed","and corporate taxes paid - in all Member","States, and across the Union as a whole.","\u2022 Work with Member States to ensure the","provision of necessary data to be analysed","using the methodology in order to","produce the most accurate figures","possible.","\u2022 Use the agreed methodology and","necessary data in order to produce and","publish, biannually, an estimate of the","direct and indirect corporate tax gaps in","all Member States and across the Union."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"289","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-79","location":[["Motion for a resolution","Recital R c (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:39"},"new":["Rc. whereas tax avoidance and aggressive","tax planning is facilitated by tax havens;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"79","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-290","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 6 \u2013 indent 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Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-291","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 6 \u2013 indent 2"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:39"},"new":["Work with Member States to ensure the","provision of high quality, relevant data to","be analysed using the methodology in","order to produce the most accurate figures","possible.\uf020"],"old":["Work with Member States to ensure the","provision of necessary data to be analysed","using the methodology in order to produce","the most accurate figures possible."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"291","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-80","location":[["Motion for a resolution","Recital R d (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:39"},"new":["Rd. whereas trade, travel and political","sanctions should be applied to","uncooperative jurisdictions in the fight","against tax evasion and avoidance;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"80","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-292","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 6 \u2013 indent 3"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:40"},"new":["Use the agreed methodology and high","quality, relevant data in order to produce","and publish, biannually, an estimate of the","direct and indirect corporate tax gaps in all","Member States and across the Union.\uf020"],"old":["Use the agreed methodology and necessary","data in order to produce and 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Such whistleblowers","should be protected if they report suspected","misconduct, wrongdoing, fraud or illegal","activity to their relevant competent","authority, and should also be protected if,","in cases of persistently unaddressed illegal","activity in relation to corporate taxation","that could affect the public interest, they","report their concerns to the public as a","whole;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"297","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Danuta Maria H\u00fcbner","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-85","location":[[" Motion for a resolution","Recital T \u2013 point i"]],"meps":[96779],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas a right balance needs to be struck","between the need for transparency, the","necessity to protect the vital commercial","interests of European businesses and the","need to refrain from imposing additional","adjustment costs that would be too","burdensome; whereas one vital form for","this transparency to take is country-by-","country reporting; whereas any Union","proposals for country-by-country reporting","should in the first instance be based on the","OECD guidelines; whereas it is possible","for the Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"85","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-298","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:40"},"new":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. 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Such whistleblowers","should be protected if they report suspected","misconduct, wrongdoing, fraud or illegal","activity to their relevant competent","authority, and should also be protected if,","in cases of persistently unaddressed illegal","activity in relation to corporate taxation","that could affect the public interest, they","report their concerns to the public as a","whole;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"298","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-86","location":[["Motion for a resolution","Recital T \u2013 point i"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines template; whereas it is possible","for the Union to go further than the OECD","guidelines and make such country-by-","country reporting mandatory and public,","and the European Parliament voted in","favour of full public country-by-country","reporting in its amendments adopted on 8","July 20154 on the proposal for a revised","Shareholder Rights Directive; whereas the","European Commission conducted a","consultation on this subject between 17","June and 9 September 2015 in order to","explore different options for the","implementation of country-by-country","reporting5; whereas 88% of those who","responded publicly to that consultation","said that they supported public disclosure","of tax-related information by enterprises;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","","015/further-corporate-tax-","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"86","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Danuta Maria H\u00fcbner","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-299","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1"]],"meps":[96779],"meta":{"created":"2019-07-03T06:15:40"},"new":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. Such whistleblowers","should be protected if they report suspected","fraud or illegal activity to their relevant","competent authority, and should also be","protected if, in cases of persistently","unaddressed illegal activity in relation to","corporate taxation that could affect the","public interest, they report their concerns to","the public as a whole;"],"old":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. Such whistleblowers","should be protected if they report suspected","misconduct, wrongdoing, fraud or illegal","activity to their relevant competent","authority, and should also be protected if,","in cases of persistently unaddressed illegal","activity in relation to corporate taxation","that could affect the public interest, they","report their concerns to the public as a","whole;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"299","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-300","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:40"},"new":["Protect whistleblowers who act in the","public interest by exposing misconduct,","wrongdoing, fraud or illegal activity in","public or private organisations in any","Member State in the European Union. Such","whistleblowers should be protected if they","report suspected misconduct, wrongdoing,","fraud or illegal activity to their relevant","competent authority, and should also be","protected if, in cases of insufficient action","by the competent authority, they report","their concerns to the public as a whole;"],"old":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. Such whistleblowers","should be protected if they report suspected","misconduct, wrongdoing, fraud or illegal","activity to their relevant competent","authority, and should also be protected if,","in cases of persistently unaddressed illegal","activity in relation to corporate taxation","that could affect the public interest, they","report their concerns to the public as a","whole;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"300","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Frank Engel","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-87","location":[[" Motion for a resolution","Recital T \u2013 point i"]],"meps":[96876],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting where there is no risk that it may","damage proposed investment projects in","certain countries; whereas any Union","proposals for country-by-country reporting","should in the first instance be aligned with","the OECD guidelines; whereas it is","possible for the Union to go further than","the OECD guidelines, and the European","Parliament voted in favour of full public","country-by-country reporting in its","amendments adopted on 8 July 20151 on","the proposal for a revised Shareholder","Rights Directive; whereas the European","Commission conducted a consultation on","this subject between 17 June and 9","September 2015 in order to explore","different options for the implementation of","country-by-country reporting2;","__________________","1","Texts adopted of 8 July 2015,","P8_TA(2015)0257.","2","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20151 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting2 ;","__________________","1","Texts adopted of 8 July 2015,","P8_TA(2015)0257.","2","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","","transparency/index_en.htm."],"orig_lang":"fr","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"87","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-301","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:40"},"new":["Protect whistleblowers who act in the","public interest only in order to expose","misconduct, wrongdoing, fraud or illegal","activity in relation to corporate taxation in","any Member State in the European Union.","Such whistleblowers should be protected if","they report suspected misconduct,","wrongdoing, fraud or illegal activity to","their relevant competent authority, and","should also be protected if, in cases of","persistently unaddressed illegal activity in","relation to corporate taxation that could","affect the public interest, they report their","concerns to the public as a whole;"],"old":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. Such whistleblowers","should be protected if they report suspected","","misconduct, wrongdoing, fraud or illegal","activity to their relevant competent","authority, and should also be protected if,","in cases of persistently unaddressed illegal","activity in relation to corporate taxation","that could affect the public interest, they","report their concerns to the public as a","whole;"],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"301","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Tom Vandenkendelaere","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-88","location":[["Motion for a resolution","Recital T \u2013 point i"]],"meps":[129164],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines; whereas it should be ensured","that any stricter reporting obligation does","not unnecessarily disadvantage Union-","based companies; whereas the European","Parliament voted in favour of full public","country-by-country reporting in its","amendments adopted on 8 July 20154 on","the proposal for a revised Shareholder","Rights Directive; whereas the European","Commission conducted a consultation on","this subject between 17 June and 9","September 2015 in order to explore","different options for the implementation of","country-by-country reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"88","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-302","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:40"},"new":["Establishing a Union legal framework for","effective protection of whistle-blowers","who expose for public interest misconduct,","wrongdoing, fraud or illegal and tax","avoidance activity in relation to corporate","taxation, in any Member State in the","European Union."],"old":["Protect whistleblowers who act in the","public interest only (and not also for","money or any other personal agenda) in","order to expose misconduct, wrongdoing,","fraud or illegal activity in relation to","corporate taxation in any Member State in","the European Union. Such whistleblowers","should be protected if they report","suspected misconduct, wrongdoing, fraud","or illegal activity to their relevant","competent authority, and should also be","protected if, in cases of persistently","unaddressed illegal activity in relation to","corporate taxation that could affect the","public interest, they report their concerns","to the public as a whole;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"302","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-89","location":[[" Motion for a resolution","Recital T \u2013 point i"]],"meps":[124828,125670],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas the European","Parliament, the Council and the","Commission are now discussing a public","country-by-country reporting requirement","in the proposal for a revised Shareholder","Rights Directive; whereas the European","Commission conducted a consultation on","this subject between 17 June and 9","September 2015 in order to explore","different options for the implementation of","country-by-country reporting5 ;","__________________","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"89","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-303","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:40"},"new":["Setup a European whistleblower common","fund, financed by recovered money, to","ensure whistleblowers receive an","adequate financial assistance for public-","interest secret disclosed;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"303","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-90","location":[["Motion for a resolution","Recital T \u2013 point i"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas the Union should go","further than the OECD guidelines, by","introducing mandatory and public","country by country reporting for Union-","based multinational companies of all","economic sectors, and the European","Parliament voted in favour of full public","country-by-country reporting in its","amendments adopted on 8 July 20154 on","the proposal for a revised Shareholder","Rights Directive; whereas the European","Commission conducted a consultation on","this subject between 17 June and 9","September 2015 in order to explore","different options for the implementation of","country-by-country reporting5 ; whereas","the tax information of multinational","companies cannot be considered a","business or commercial secret as defined","by the OECD and can therefore be","automatically exchanged, or in the case of","country-by-country reporting, be made","publicly available without leading to","serious damage for the multinational","companies concerned;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals","for country-by-country reporting should","in the first instance be based on the","OECD guidelines; whereas it is possible","for the Union to go further than the","OECD guidelines, and the European","Parliament voted in favour of full public","country-by-country reporting in its","amendments adopted on 8 July 20154 on","the proposal for a revised Shareholder","Rights Directive; whereas the European","Commission conducted a consultation on","this subject between 17 June and 9","September 2015 in order to explore","different options for the implementation of","country-by-country reporting5 ;","__________________","","","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"90","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-304","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 1 b (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:40"},"new":["Consider a range of tools to ensure such","protection against unjustified legal","prosecutions, economic sanctions and","discriminations;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"304","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Burkhard Balz","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-91","location":[[" Motion for a resolution","Recital T \u2013 point i"]],"meps":[96997],"meta":{"created":"2019-07-03T06:15:40"},"new":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one form for this transparency to","take is country-by-country reporting;","whereas any Union proposals for country-","by-country reporting should be based on","the OECD guidelines; whereas any Union","initiative must not jeopardize the anti-","BEPS process within the OECD; whereas","the question whether the Union goes","further than the OECD guidelines has to","take account of the level playing field for","Union companies in global competition;","whereas the European Parliament voted in","favour of public country-by-country","reporting of certain elements, including","exemptions for companies according to","size and relevance, in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"old":["(i) whereas increased transparency","regarding the activities of large","multinational companies, and in particular","regarding profits made, taxes on profit","paid, subsidies received and tax returns, is","essential for ensuring that tax","administrations tackle BEPS efficiently;","whereas one vital form for this","transparency to take is country-by-country","reporting; whereas any Union proposals for","country-by-country reporting should in the","first instance be based on the OECD","guidelines; whereas it is possible for the","Union to go further than the OECD","guidelines, and the European Parliament","voted in favour of full public country-by-","country reporting in its amendments","adopted on 8 July 20154 on the proposal","for a revised Shareholder Rights Directive;","whereas the European Commission","conducted a consultation on this subject","between 17 June and 9 September 2015 in","order to explore different options for the","implementation of country-by-country","reporting5 ;","","","__________________","4","Texts adopted of 8.7.2015,","P8_TA(2015)0257.","5","","http://ec.europa.eu/finance/consultations/2","015/further-corporate-tax-","transparency/index_en.htm."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"91","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-305","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 2"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:40"},"new":["deleted"],"old":["Ensure that the right to freedom of","expression and information in relation to","corporate taxation is preserved in the","European Union;"],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"305","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-92","location":[["Motion for a resolution","Recital T \u2013 point i a (new)"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:40"},"new":["(ia) whereas tougher country-specific tax","information reporting requirements at","both European and international level","must be accompanied by an effective and","binding dispute settlement procedure;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"92","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-93","location":[["Motion for a resolution","Recital T \u2013 point ii"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:40"},"new":["(ii) whereas voluntary measures such as a","'Fair Tax payer' label can be no substitute","for changes that are needed to the legal","framework;"],"old":["(ii) whereas some companies within the","Union have already begun to demonstrate","that they are fully tax compliant by","applying for and promoting their","ownership of a 'Fair Tax Payer' label3 ;","whereas firms and citizens alike across","the Union would benefit from wider take-","up of such labels by companies who are","","fully tax compliant in order to set a high","standard for others to emulate;","__________________","3Such as the Fair Tax Mark:","http://www.fairtaxmark.net/."],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"93","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-306","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 3"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:40"},"new":["deleted"],"old":["Such protection should be coherent with","the overall legal system;"],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"306","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Frank Engel","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-94","location":[[" Motion for a resolution","Recital T \u2013 point ii"]],"meps":[96876],"meta":{"created":"2019-07-03T06:15:40"},"new":["(ii) whereas some companies within the","Union have already begun to demonstrate","that they are fully compliant with national","tax legislation by applying for and","promoting their ownership of a 'Fair Tax","Payer' label3; whereas for the present only","firms whose economic activities are","confined exclusively to national territory","may obtain such labels; whereas these","labels are as diverse as national tax laws;","whereas these labels are not assigned by","the competent national tax authorities;","whereas these labels do not exempt firms","from tax audits; whereas only a label","based on common criteria at European","level which is issued by a European","competent authority would make it","possible to encourage firms to fully","comply with their tax obligations in order","to increase public confidence;","__________________","3","Such as the Fair Tax Mark:","http://www.fairtaxmark.net/."],"old":["(ii) whereas some companies within the","Union have already begun to demonstrate","that they are fully tax compliant by","applying for and promoting their","ownership of a 'Fair Tax Payer' label3 ;","whereas firms and citizens alike across the","Union would benefit from wider take-up","of such labels by companies who are fully","tax compliant in order to set a high","standard for others to emulate;","__________________","3","Such as the Fair Tax Mark:","http://www.fairtaxmark.net/."],"orig_lang":"fr","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"94","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-307","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 4"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:40"},"new":["deleted"],"old":["Such a legislative proposal should take as","its basis the existing Market Abuse","Regulation, as well as the text of the","Directive on the Protection of Trade","Secrets once it has been agreed by the","European Parliament and European","Council;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"307","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-308","location":[[" Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 4"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:40"},"new":["deleted"],"old":["Such a legislative proposal should take as","its basis the existing Market Abuse","Regulation, as well as the text of the","Directive on the Protection of Trade","Secrets once it has been agreed by the","European Parliament and European","","Council;"],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"308","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-95","location":[["Motion for a resolution","Recital T \u2013 point ii"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:40"},"new":["(ii) whereas some companies within the","Union have already begun to demonstrate","that they are fully tax compliant by","applying for and promoting their","ownership of a 'Fair Tax Payer' label6 ;","whereas firms and citizens alike across the","Union would benefit from wider take-up of","such labels by companies who are fully tax","compliant in order to set a high standard","for others to emulate; 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whereas while a small minority of","some companies within the Union have","already begun to demonstrate that they are","fully tax compliant by applying for and","promoting their ownership of a 'Fair Tax","Payer' label6 , most firms disregard the","issue of fair taxation in their annual","reporting; whereas firms and citizens alike","across the Union would benefit from wider","take-up of such labels by companies who","are fully tax compliant in order to set a","high standard for others to emulate;","__________________","6","Such as the Fair Tax Mark:","http://www.fairtaxmark.net/."],"old":["(ii) whereas some companies within the","Union have already begun to demonstrate","that they are fully tax compliant by","applying for and promoting their","ownership of a 'Fair Tax Payer' label6 ;","whereas firms and citizens alike across the","","Union would benefit from wider take-up of","such labels by companies who are fully tax","compliant in order to set a high standard","for others to emulate;","__________________","6","Such as the Fair Tax Mark:","http://www.fairtaxmark.net/."],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"96","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-310","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 \u2013 indent 4 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:41"},"new":["Such a legislative proposal must","incorporate the definition of the term","\u2018whistleblower\u2019 as provided by the","Council of Europe, which has agreed","that: \u2018\u201cwhistleblower\u201d means any person","who reports or discloses information on a","threat or harm to the public interest in the","context of their work-based relationship,","whether it be in the public or private","sector\u20191a.","__________________","1ahttps://wcd.coe.int/ViewDoc.jsp?id=218","8855&Site=CM"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"310","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-97","location":[[" Motion for a resolution","Recital T \u2013 point iii"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:41"},"new":["deleted"],"old":["(iii) whereas increased transparency","would be achieved if Member States","inform each other and the Commission of","any new allowance, relief, exception,","incentive or similar measure that could","have a material impact on their effective","tax rate; 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whereas","such notification would help Member","States in identifying harmful tax practices;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"99","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-313","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 a (new)"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:41"},"new":["Recommendation A7a. Registry of","financial assets","\u2022 The European Parliament calls on the","European Commission to come forward","with a proposal for a European-wide,","publicly accessible register for all types of","financial securities in circulation as a","means to improve financial transparency","and hinder tax avoidance through shifts","in assets between individual and corporate","owners. The gains in terms of","transparency, control of financial crimes,","tax compliance and financial stability of","such a public register far outweigh the","losses of confidentiality such a measure","entails, in particular as registries of","physical wealth such as land have for","long been public without tangible negative","repercussions and multiple private","registries of financial ownership also exist","already."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"313","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-100","location":[["Motion for a resolution","Recital T \u2013 point iii"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iii) whereas increased transparency would","also be achieved if Member States inform","each other and the Commission of any new","allowance, relief, exception, incentive or","similar measure that could have a material","impact on their effective tax rate; whereas","such notification would help Member","States in identifying harmful tax practices;","whereas such notifications could also","apply to tax advisory firms whenever they","propose a new 'tax optimisation' scheme;"],"old":["(iii) whereas increased transparency would","be achieved if Member States inform each","other and the Commission of any new","allowance, relief, exception, incentive or","similar measure that could have a material","impact on their effective tax rate; whereas","such notification would help Member","States in identifying harmful tax practices;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"100","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-101","location":[[" Motion for a resolution","Recital T \u2013 point iii a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iiia) whereas on 9 April 2015 the","Commission put forward a proposal for a","Directive on Single-Member Limited","Liability Companies; whereas such a","proposal would considerably raise the risk","of multinational companies setting up","single-member companies with the","specific aim of avoiding tax, and so","should not be pursued;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"101","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-314","location":[["Motion for a resolution","Annex \u2013 title 1 \u2013 subtitle 7 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:41"},"new":["Recommendation A7a. Reducing the","abuse of tax planning practices and","preventing conflict of interest","The European Parliament calls on the","European Commission to bring forward","as soon as possible a legislative proposal","for:","\u2022 Regulating the tax advising service","industry, namely ensuring the separation","of audit and consulting activities of","accounting firms or financial and tax","services providers, requiring them to","register new tax avoidance schemes to the","member state concerned and to the","European Commission and for the","setting-up of a Union incompatibility","regime for advisors in tax matters and, as","appropriate, for banks, in order to ensure","that conflicts of interest between services","to the public and private sectors are","avoided; calls on the Commission to","launch an inquiry in order to assess the","state of concentration in the sector;","recommends the elimination of payment","of accounting firms on success which","incentivises the set-up of risky schemes;","\u2022 Adopting a clear definition of conflict of","interests and robust policies to prevent","actors at risk of such conflicts of interest","of being active members of any expert or","advisory body;","\u2022 Considering rebalancing its group","membership through smaller groups and","to exclude representatives of","organisations convicted of tax evasion or","any other criminal wrongdoing or","involved in tax avoidance schemes;","\u2022 Calling on the accounting firms and","other financial and tax services providers","to seriously strengthen their internal code","of conduct in order to avoid supporting","harmful tax planning schemes by","multinational companies;","\u2022 Considering introducing provisions to","require that tax-planning strategy would","be discussed and approved by companies\u2019","shareholders"],"old":["",""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"314","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-102","location":[[" Motion for a resolution","Recital T \u2013 point iv"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas the proposal submitted to that","end, amending Directive 2011/16/EU as","regards mandatory automatic exchange of","information in the field of taxation","(2015/0068(CNS)), is currently being","discussed by the Union legislative","authority;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"102","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-315","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:41"},"new":["deleted"],"old":["Recommendation B1. Introduction of a","Common Corporate Tax Base","The European Parliament calls on the","European Commission to bring forward","as soon as possible a legislative proposal","for the introduction of a common","corporate tax base:","As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity,","in order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits.","As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);","During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to","reduce profit shifting (mainly via transfer","pricing) including a Union anti-BEPS","legislative proposal. These measures","should include a temporary cross-border","","loss offset regime only if the Commission","can guarantee that it will be transparent","and will not create the possibility of","misuse for aggressive tax planning.","The Commission should consider to what","extent it would be necessary to harmonise","accounting principles in order to prepare","the underlying accounting data to be used","for CCCTB purposes."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"315","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Frank Engel","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-103","location":[["Motion for a resolution","Recital T \u2013 point iv"]],"meps":[96876],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about their tax","arrangements with certain companies;","whereas national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States;","whereas national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"orig_lang":"fr","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"103","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Costas Mavrides, Demetris Papadakis, Lefteris Christoforou, Neoklis Sylikiotis, Takis Hadjigeorgiou","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-316","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1"]],"meps":[124691,124692,26837,124689,96907],"meta":{"created":"2019-07-03T06:15:41"},"new":["deleted"],"old":["Recommendation B1. Introduction of a","Common Corporate Tax Base","The European Parliament calls on the","European Commission to bring forward","as soon as possible a legislative proposal","for the introduction of a common","corporate tax base:","As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity,","in order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits.","As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);","","","During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to","reduce profit shifting (mainly via transfer","pricing) including a Union anti-BEPS","legislative proposal. These measures","should include a temporary cross-border","loss offset regime only if the Commission","can guarantee that it will be transparent","and will not create the possibility of","misuse for aggressive tax planning.","The Commission should consider to what","extent it would be necessary to harmonise","accounting principles in order to prepare","the underlying accounting data to be used","for CCCTB purposes."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"316","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-104","location":[[" Motion for a resolution","Recital T \u2013 point iv"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:41"},"new":["iv) whereas there is evidence that Member","States do not communicate sufficiently and","transparently between themselves and","with the public about the possible impact","that their tax arrangements with certain","companies might have on tax collection in","other Member States; whereas national tax","authorities should automatically exchange","all tax rulings without delay after they have","been issued; whereas tax rulings signed up","to by tax authorities should be subject to","full and total transparency, making them","accessible free of charge to the public","online or on request;"],"old":["iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"104","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Anneliese Dodds, Ludek Niedermayer","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-317","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 title"]],"meps":[124969,124701],"meta":{"created":"2019-07-03T06:15:41"},"new":["Recommendation B1. Introduction of a","Common Consolidated Corporate Tax","Base"],"old":["Recommendation B1. Introduction of a","Common Corporate Tax Base"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"317","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-105","location":[[" Motion for a resolution","Recital T \u2013 point iv"]],"meps":[96901],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued,","possibly, in a form of Union wide central","register, which may only be accessed by","the Commission and competent","authorities; whereas tax rulings signed up","to by tax authorities should be subject to","greater transparency, providing that","confidential information and business","sensitive information is preserved;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","","information and business sensitive","information is preserved;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"105","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-318","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 title"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:41"},"new":["Recommendation B1. Introduction of a","Common Consolidated Corporate Tax","Base"],"old":["Recommendation B1. Introduction of a","Common Corporate Tax Base","",""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"318","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-106","location":[["Motion for a resolution","Recital T \u2013 point iv"]],"meps":[124828,125670],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved; whereas it is also","necessary to take into account that, in the","lack of adequate guarantees nor the","confidentiality of proprietary information,","the result will simply be that taxpayers","will shy away from asking for tax rulings;","whereas it is important to underline that,","as also recognised by the Commission, tax","rulings are primarily issued to provide","legal certainty for taxpayers with regard","to cross-border investments in the Union;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"106","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-319","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:41"},"new":["The European Parliament calls on the","European Commission to investigate by","means of an impact assessment the","different possibilities of a common","corporate tax base."],"old":["The European Parliament calls on the","European Commission to bring forward as","soon as possible a legislative proposal for","the introduction of a common corporate","tax base:","As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity,","in order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits.","As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);","During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to","reduce profit shifting (mainly via transfer","pricing) including a Union anti-BEPS","legislative proposal. These measures","should include a temporary cross-border","loss offset regime only if the Commission","can guarantee that it will be transparent","and will not create the possibility of","misuse for aggressive tax planning.","The Commission should consider to what","","extent it would be necessary to harmonise","accounting principles in order to prepare","the underlying accounting data to be used","for CCCTB purposes."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"319","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-107","location":[[" Motion for a resolution","Recital T \u2013 point iv"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved; encourages the","identification of solutions that strike a","balance between transparency and","confidentiality;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","information and business sensitive","information is preserved;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"107","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-320","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 introductory part"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:41"},"new":["The European Parliament calls on the","European Commission to bring forward as","soon as possible a legislative proposal for","the introduction of a common consolidated","corporate tax base:"],"old":["The European Parliament calls on the","European Commission to bring forward as","soon as possible a legislative proposal for","the introduction of a common corporate tax","base:"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"320","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-108","location":[[" Motion for a resolution","Recital T \u2013 point iv"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency and should be made public","for instance by means of a central Union","register;"],"old":["(iv) whereas there is evidence that Member","States do not communicate sufficiently","between themselves about the possible","impact that their tax arrangements with","certain companies might have on tax","collection in other Member States; whereas","national tax authorities should","automatically exchange all tax rulings","without delay after they have been issued;","whereas tax rulings signed up to by tax","authorities should be subject to greater","transparency, providing that confidential","","information and business sensitive","information is preserved;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"108","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-321","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph -1 (new) \u2013 introductory part"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:41"},"new":["As a preference, the introduction of a full,","mandatory Common Consolidated","Corporate Tax Base (CCCTB) to be","introduced all at once and straight away.","However, if this proves impossible, then:\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"321","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-109","location":[["Motion for a resolution","Recital T \u2013 point iv a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:41"},"new":["(iva) whereas the European Commission","or one of its agencies should elaborate a","public black list of tax havens based on","objective criteria;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"109","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-322","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:41"},"new":["By June 2016, a mandatory Common","Consolidated Corporate Tax Base","(CCCTB) in the Union, with an exemption","for small- and medium-sized enterprises","and companies with no cross-border","activity, based on a wide Common","Corporate Tax Base (CCTB) ensuring a","robust taxation of profits, in combination","with a range of minimum rates not below","20% and depending on the size, structure","and composition of Member States\u2019","economies, and a formula apportionment","which does not give weight to intangibles","in order to prevent further profit shifting","from occurring."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"322","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Brian Hayes","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-323","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[118658],"meta":{"created":"2019-07-03T06:15:41"},"new":["By June 2016, a mandatory Common","Corporate Tax Base (CCTB) in the Union,","with an exemption for small- and medium-","sized enterprises and companies with no","cross-border activity, in order to have only","one set of rules for companies operating in","several Member States to calculate their","taxable profits."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"323","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-110","location":[["Motion for a resolution","Recital T \u2013 point iv b (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:41"},"new":["(ivb) whereas the objective criteria for the","inclusion of the said public black list of","tax havens should be the conduct of any","of the following practices:","a) Aggressively low or non-existent","corporate taxation;","b) Granting tax benefits to non-residents","that conduct no substantial economic","activity in the jurisdiction;","c) Lack of automatic exchange of","information on tax payers and tax","rulings;","d) Engaging in secret tax rulings;","e) Lack of ad-hoc of administrative and","judicial cooperation on tax evasion and","tax avoidance files;","f) Legal bank secrecy;","g) Legal persecution of whistle-blowers;","h) Active cooperation of government","officials in designing legal or illegal","schemes for tax avoidance or evasion;","i) Any other government practice","conducive to helping and abetting tax","fraud, tax evasion and tax avoidance;"],"old":[""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"110","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-324","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:42"},"new":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, in order to have only one set of","rules for calculating companies\u2019 taxable","profits."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity,","in order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"324","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-325","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:42"},"new":["\u2022 The Commission should refrain from","splitting the common and the consolidated","parts of the Common Consolidated","Corporate Tax Base (CCCTB) and must","come forward, by June 2016, with a single","legislative proposal for a mandatory","Common Consolidated Corporate Tax","Base (CCCTB) in the Union. It should","include an exemption for small- and","medium-sized enterprises (not subsidiaries","of multinational corporations) and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"325","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-111","location":[[" Motion for a resolution","Recital T \u2013 point iv c (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:41"},"new":["(ivc) whereas the European Commission","or one of its agencies should elaborate a","public black list of corporate tax evaders","and avoiders;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"111","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Lefteris Christoforou, Eleni Theocharous, Manolis Kefalogiannis, Georgios Kyrtsos, Maria Spyraki, Theodoros Zagorakis, Elissavet Vozemberg","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-326","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[26837,25704,125068,125063,125064,125067],"meta":{"created":"2019-07-03T06:15:42"},"new":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits,","with respect to the acquis communautaire,","the sovereign rights of Member States and","their economic and social cohesion and","stability ;an exception should also be","implemented regarding the economies of","Member States depending on corporate","and service providing sectors will also","contribute to the growth and development","of the Union economy."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"326","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-327","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:42"},"new":["As a first step, by June 2016, a mandatory","Common Consolidated Corporate Tax","Base (CCCTB) in the Union, with an","exemption for small- and medium-sized","enterprises and companies with no cross-","border activity, in order to have only one","set of rules for companies operating in","several Member States to calculate their","taxable profits."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"327","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-112","location":[[" Motion for a resolution","Recital T \u2013 point v"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:15:41"},"new":["(v) whereas customs-free ports are reported","to be used to hide transactions from tax","authorities; at the same time recognise","that in Europe exist different special","economic zones, used with success to","boost growth and economic recovery in","delimited areas deeply affected by the","crisis; encourages in this regards the","exchange of best practices between tax","authorities; invites the European","Commission to develop guidelines to","promote a more coordinated approach for","the best tax reduction schemes that can be","applied at European level, in order not to","increase the imbalances but to support the","more disadvantaged areas;"],"old":["(v) whereas customs-free ports are reported","to be used to hide transactions from tax","authorities;",""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"112","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-328","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1"]],"meps":[124828],"meta":{"created":"2019-07-03T06:15:42"},"new":["As a first step, by June 2016, a Common","Corporate Tax Base (CCTB) in the Union,","with an exemption for small- and medium-","sized enterprises and companies with no","cross-border activity, in order to have only","one set of rules for companies operating in","several Member States to calculate their","taxable profits."],"old":["As a first step, by June 2016, a mandatory","Common Corporate Tax Base (CCTB) in","the Union, with an exemption for small-","and medium-sized enterprises and","companies with no cross-border activity, in","order to have only one set of rules for","companies operating in several Member","States to calculate their taxable profits."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"328","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-113","location":[["Motion for a resolution","Recital T \u2013 point v a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:41"},"new":["(va) whereas the conduct of aggressive tax","planning by corporations is incompatible","with Social Corporate Responsibility, and","as such it should be highlighted by the","institutions devoted to monitor it;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"113","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-329","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:42"},"new":["\u2022 The CCCTB should be based on a","formula apportionment method based for","instance on Company sales in each","Member State in order to reflect the real","economic activities of companies and does","not unduly advantage certain Member","States."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"329","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Sirpa Pietik\u00e4inen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-114","location":[["Motion for a resolution","Recital T \u2013 point v a (new)"]],"meps":[40599],"meta":{"created":"2019-07-03T06:15:42"},"new":["(va) whereas the Commission should","investigate the role of financial","institutions in aiding harmful tax","practices;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"114","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Alain Lamassoure","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-330","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1 a (new)"]],"meps":[1204],"meta":{"created":"2019-07-03T06:15:42"},"new":["The European Parliament would like the","Commission proposal to establish","harmonised criteria exempting from","taxation all profits that are allocated to","company investments in research and","development in order to achieve the EU","target of 3% of GDP to be devoted to","research expenditure by 2020."],"orig_lang":"fr","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"330","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-115","location":[[" Motion for a resolution","Recital T \u2013 point vi"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vi) whereas progress in the fight against","tax avoidance and aggressive tax planning","can only be monitored with a harmonised","methodology that can be used to estimate","the size of the direct and indirect tax gaps","in all Member States, and across the","European Union as a whole; expresses its","support for the intention in the action","plan proposed by the Commission on 17","June 2015 to address tax avoidance and","promote fair and efficient corporate","taxation in the EU; highlights that the","European market is not homogeneous","and that national markets evolve at","different rates and have different needs;"],"old":["(vi) whereas progress in the fight against","tax avoidance and aggressive tax planning","can only be monitored with a harmonised","methodology that can be used to estimate","the size of the direct and indirect tax gaps","in all Member States, and across the Union","as a whole;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"115","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-331","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 1 b (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:42"},"new":["\u2022 The introduction of a CCCTB should be","coupled with the introduction of a","minimum tax rate."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"331","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-116","location":[[" Motion for a resolution","Recital T \u2013 point vi"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vi) whereas progress in the fight against","tax avoidance and aggressive tax planning","can only be monitored with a harmonised","methodology that can be used to estimate","the size of the direct and indirect tax gaps","in all Member States, and across the Union","as a whole; whereas an estimate of the tax","gap should only represent the start of","providing further information on tax","matters, and Member States should also","use the data arising from automatic","exchange of information to reveal the size","and source of the offshore assets in their","finance sectors;"],"old":["(vi) whereas progress in the fight against","tax avoidance and aggressive tax planning","can only be monitored with a harmonised","methodology that can be used to estimate","the size of the direct and indirect tax gaps","in all Member States, and across the Union","as a whole;",""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"116","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Brian Hayes","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-332","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[118658],"meta":{"created":"2019-07-03T06:15:42"},"new":["deleted"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","","no cross-border activity)."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"332","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-117","location":[["Motion for a resolution","Recital T \u2013 point vi"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vi) whereas progress in the fight against","tax evasion and avoidance and aggressive","tax planning can only be monitored with a","harmonised methodology that can be used","to estimate the size of the direct and","indirect tax gaps in all Member States, and","across the Union as a whole;"],"old":["(vi) whereas progress in the fight against","tax avoidance and aggressive tax planning","can only be monitored with a harmonised","methodology that can be used to estimate","the size of the direct and indirect tax gaps","in all Member States, and across the Union","as a whole;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"117","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-118","location":[["Motion for a resolution","Recital T \u2013 point vii"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:42"},"new":["deleted"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide","protection for whistleblowers; whereas in","the absence of such protection, those","employees who hold vital information will","understandably be reluctant to come","forward and therefore that information","will not be made available; whereas since","whistleblowers helped to mobilise public","attention on the issue of unfair taxation,","Member States should consider measures","","that will protect such activity; whereas it","would therefore be appropriate to offer","Union-wide protection for whistleblowers","who report suspected misconduct,","wrongdoing, fraud or illegal activity to","national regulators or, in cases of","persistently unaddressed illegal activity","that could affect the public interest, to the","public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"118","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-333","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:42"},"new":["deleted"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"333","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-119","location":[[" Motion for a resolution","Recital T \u2013 point vii"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public","interest, to the public as a whole; whereas","such protection should be coherent with","the overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"119","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-334","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:42"},"new":["deleted"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"334","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Danuta Maria H\u00fcbner","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-120","location":[["Motion for a resolution","Recital T \u2013 point vii"]],"meps":[96779],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected fraud or illegal activity to","national regulators or, in cases of","persistently unaddressed illegal activity","that could affect the public interest, to the","public as a whole; whereas such protection","should be coherent with the overall legal","system;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"120","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-121","location":[["Motion for a resolution","Recital T \u2013 point vii"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current European Union-","wide legal framework to protect","whistleblowers is insufficient, and there","exists significant variation between the","ways in which different Member States","provide protection for whistleblowers;","whereas in the absence of such protection,","those employees who hold vital","information will understandably be","reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"121","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-335","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:42"},"new":["deleted"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);"],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"335","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-122","location":[[" Motion for a resolution","Recital T \u2013 point vii"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed","misconduct, wrongdoing, fraud or illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"122","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-336","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:43"},"new":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB;"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different","options (factoring in the costs, for","example, of incorporating small and","medium enterprises and companies with","no cross-border activity);"],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"336","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-123","location":[["Motion for a resolution","Recital T \u2013 point vii"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system; whereas Member","States shall decriminalize the revelation","by whistleblowers of corporate","information in the cases of suspected","misconduct, wrongdoing, fraud or illegal","activity;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"123","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-124","location":[[" Motion for a resolution","Recital T \u2013 point vii"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:42"},"new":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available, particularly given the case of","Antoine Deltour, on trial in Luxembourg;","whereas since whistleblowers helped to","mobilise public attention on the issue of","unfair taxation, Member States should","consider measures that will protect such","activity; whereas it would therefore be","appropriate to offer Union-wide protection","for whistleblowers who report suspected","misconduct, wrongdoing, fraud or illegal","activity to national regulators or, in cases","of persistently unaddressed illegal activity","that could affect the public interest, to the","public as a whole; whereas such protection","should be coherent with the overall legal","system;"],"old":["(vii) whereas the current Union-wide legal","framework to protect whistleblowers is","insufficient, and there exists significant","variation between the ways in which","different Member States provide protection","for whistleblowers; whereas in the absence","of such protection, those employees who","hold vital information will understandably","be reluctant to come forward and therefore","that information will not be made","available; whereas since whistleblowers","helped to mobilise public attention on the","issue of unfair taxation, Member States","should consider measures that will protect","such activity; whereas it would therefore","be appropriate to offer Union-wide","protection for whistleblowers who report","suspected misconduct, wrongdoing, fraud","or illegal activity to national regulators or,","in cases of persistently unaddressed illegal","activity that could affect the public interest,","to the public as a whole; whereas such","protection should be coherent with the","","overall legal system;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"124","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Esther de Lange","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-337","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[38398],"meta":{"created":"2019-07-03T06:15:43"},"new":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","CCCTB on the basis of international","transfer pricing rules set out by the","OECD, taking into due consideration the","range of different options (factoring in the","costs, for example, of incorporating small","and medium enterprises and companies","with no cross-border activity);"],"old":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","mandatory CCCTB, taking into due","consideration the range of different options","(factoring in the costs, for example, of","incorporating small and medium","enterprises and companies with no cross-","border activity);"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"337","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-125","location":[["Motion for a resolution","Recital T \u2013 point vii a (new)"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:42"},"new":["(viia) Calls on National Governments,","including Luxembourg, to consider","amending their national legislation to","provide further protection for whistle-","blowers and journalists that act in the","public interest;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"125","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-338","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 2"]],"meps":[124828],"meta":{"created":"2019-07-03T06:15:43"},"new":["As a second step, as soon as possible and","certainly no later than the end of 2017, a","CCCTB, taking 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common","business practice, not only to obtain legal","certainty or advantageous tax deals, but","also in cases where legislative provisions","do not allow any room for interpretation;"],"old":[""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"126","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-127","location":[[" Motion for a resolution","Recital U \u2013 introductory part"]],"meps":[96901],"meta":{"created":"2019-07-03T06:15:42"},"new":["U. whereas the power to legislate on","corporate taxation is vested in the Member","States, yet the vast majority of problems","linked to aggressive tax planning are of a","multinational nature; whereas more","effective coordination and information","exchange of national tax policies between","Member States therefore represents a","feasible way to address the 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These measures should include a","temporary cross-border loss offset regime","only if the Commission can guarantee that","it will be transparent and will not create the","possibility of misuse for aggressive tax","planning."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"342","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Aldo Patriciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-133","location":[["Motion for a resolution","Recital U \u2013 point i"]],"meps":[36392],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union, in order to avoid instances of","double deductions or double non-","taxation; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"133","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-343","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 3"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:43"},"new":["\u2022 During the interim period prior to the","introduction of mandatory CCCTB, a set of","measures to reduce profit shifting (mainly","via transfer pricing) should be introduced","including as a minimum a Union-wide","anti-BEPS legislative proposal."],"old":["During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to reduce","profit shifting (mainly via transfer pricing)","","including a Union anti-BEPS legislative","proposal. These measures should include","a temporary cross-border loss offset","regime only if the Commission can","guarantee that it will be transparent and","will not create the possibility of misuse for","aggressive tax planning."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"343","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-134","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas it should be investigated by","means of an impact assessment if a","Union-wide Common Consolidated","Corporate Tax Base (CCCTB) would be a","major step towards solving those problems","associated with aggressive tax planning","within the Union; whereas the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas","until a full CCCTB is in place, the","Commission is considering temporary","measures to counteract profit shifting","opportunities; whereas it is necessary to","ensure that those measures, including the","offsetting of cross-border losses, do not","increase the risk of BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"134","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-344","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 3"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:43"},"new":["During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB - which should be as brief","as possible - a set of measures to reduce","profit shifting (mainly via transfer pricing)","including a Union anti-BEPS legislative","proposal. These measures should not","include a temporary cross-border loss","offset regime unless the Commission can","guarantee that it will be transparent and","will not create the possibility of misuse for","aggressive tax planning.\uf020"],"old":["During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to reduce","profit shifting (mainly via transfer pricing)","including a Union anti-BEPS legislative","proposal. These measures should include a","temporary cross-border loss offset regime","only if the Commission can guarantee that","it will be transparent and will not create the","possibility of misuse for aggressive tax","planning."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"344","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Brian Hayes","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-135","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[118658],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Corporate Tax Base (CCTB)","would be a major step towards solving","those problems associated with aggressive","tax planning within the Union; whereas the","ultimate goal should remain a full,","mandatory CCTB with possible","exemptions for small- and medium-sized","enterprises and companies with no cross-","border activity; whereas until a full CCTB","is in place, the Commission is considering","temporary measures to counteract profit","shifting opportunities; whereas it is","necessary to ensure that those measures,","including the offsetting of cross-border","losses, do not increase the risk of BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"135","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-136","location":[["Motion for a resolution","Recital U \u2013 point i"]],"meps":[96901],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; stresses the","importance of a full CCCTB, which does","not undermine national tax legislations","and respect tax sovereignty of Member","States; whereas until a full CCCTB is in","place, the Commission is considering","temporary measures to counteract profit","shifting opportunities; whereas it is","necessary to ensure that those measures,","including the offsetting of cross-border","losses, do not increase the risk of BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"136","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-345","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 3"]],"meps":[124828],"meta":{"created":"2019-07-03T06:15:43"},"new":["During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to reduce","profit shifting (mainly via transfer pricing)","including a Union anti-BEPS legislative","proposal. These measures should include a","temporary cross-border loss offset regime","only if the Commission can guarantee that","it will be transparent and will not create the","possibility of misuse for aggressive tax","planning. Moreover these measures are","not perfect substitute for consolidation","and time would be necessary to make this","new regime fully operating."],"old":["During the interim period between the","introduction of mandatory CCTB and that","of full CCCTB, a set of measures to reduce","","profit shifting (mainly via transfer pricing)","including a Union anti-BEPS legislative","proposal. These measures should include a","temporary cross-border loss offset regime","only if the Commission can guarantee that","it will be transparent and will not create the","possibility of misuse for aggressive tax","planning."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"345","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Tom Vandenkendelaere","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-137","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[129164],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) is a necessary step towards","solving those problems associated with","aggressive tax planning within the Union;","whereas the ultimate goal should remain a","full, mandatory CCCTB with possible","exemptions for small- and medium-sized","enterprises and companies with no cross-","border activity; whereas until a full","CCCTB is in place, the Commission is","considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"137","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-346","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 3 a (new)"]],"meps":[124828],"meta":{"created":"2019-07-03T06:15:43"},"new":["The CCCTB should be conceived as","optional given the fact that any shift from","a domestic tax system to a common system","within the Union will present significant","costs for companies. A compulsory shift","could therefore prove to be contradictory","in terms of economic growth and","competitiveness."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"346","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Brian Hayes","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-347","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 4"]],"meps":[118658],"meta":{"created":"2019-07-03T06:15:43"},"new":["deleted"],"old":["The Commission should consider to what","extent it would be necessary to harmonise","accounting principles in order to prepare","the underlying accounting data to be used","","for CCCTB purposes."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"347","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Esther de Lange","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-138","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[38398],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a Union-wide Common","Consolidated Corporate Tax Base","(CCCTB) on the basis of international","transfer pricing rules set out by the OECD","would be a major step towards solving","those problems associated with aggressive","tax planning within the Union; whereas the","ultimate goal should remain a full,","mandatory CCCTB with possible","exemptions for small- and medium-sized","enterprises and companies with no cross-","border activity; whereas until a full","CCCTB is in place, the Commission is","considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"138","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-348","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 4"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:43"},"new":["The Commission should consider to what","extent it would be necessary to produce a","single set of generally accepted accounting","principles in order to prepare the","underlying accounting data to be used for","CCCTB purposes.\uf020"],"old":["The Commission should consider to what","extent it would be necessary to harmonise","accounting principles in order to prepare","the underlying accounting data to be used","for CCCTB purposes."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"348","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Costas Mavrides, Demetris Papadakis, Lefteris Christoforou","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-139","location":[["Motion for a resolution","Recital U \u2013 point i"]],"meps":[124691,124692,26837],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a Union-wide Common","Consolidated Corporate Tax Base","(CCCTB) could be a major step towards","solving those problems associated with","aggressive tax planning within the Union;","whereas the ultimate goal should remain","CCCTB with possible exemptions for","small- and medium-sized enterprises and","companies with no cross-border activity;","whereas until a full CCCTB is in place, the","Commission is considering temporary","measures to counteract profit shifting","opportunities; whereas it is necessary to","ensure that those measures, including the","offsetting of cross-border losses, do not","increase the risk of BEPS; whereas the","introduction of CCCTB should not","interfere with tax competition and","effective taxation system, since the system","does not include harmonisation of tax","rates, making CCCTB a tax-neutral","operation;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;",""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"139","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-349","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 4 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:44"},"new":["\u2022 The Commission should promote, in","global forum where it participates, actions","towards a Common Consolidated","Corporate Tax Base project to tax global","profits of non-Union multinational","companies;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"349","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Sophia in 't Veld, Sylvie Goulard, Michael Theurer","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-140","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[28266,97137,96871],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) will be a major step","towards solving those problems associated","with aggressive tax planning within the","Union and should be introduced as a","matter of urgency; whereas the ultimate","goal should remain a full, mandatory","CCCTB with possible exemptions for","small- and medium-sized enterprises and","companies with no cross-border activity;","whereas until a full CCCTB is in place, the","Commission is considering temporary","measures to counteract profit shifting","opportunities; whereas it is necessary to","ensure that those measures, including the","offsetting of cross-border losses, do not","increase the risk of BEPS;"],"old":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"140","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-350","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 1 \u2013 paragraph 4 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:44"},"new":["Any proposal for either CCTB or full","CCCTB should include an Anti-","Avoidance Clause.\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"350","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-141","location":[[" Motion for a resolution","Recital U \u2013 point i"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:43"},"new":["(i) whereas a mandatory Union-wide","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises (not subsidiaries","of multinational corporations) and","companies with no cross-border activity;","whereas until a full CCCTB is in place, the","Commission is considering temporary","measures to counteract profit shifting","opportunities; whereas it is necessary to","ensure that those measures, including the","offsetting of cross-border losses, do not","increase the risk of BEPS;"],"old":["(i) whereas a mandatory Union-wide","","Common Consolidated Corporate Tax","Base (CCCTB) would be a major step","towards solving those problems associated","with aggressive tax planning within the","Union; whereas the ultimate goal should","remain a full, mandatory CCCTB with","possible exemptions for small- and","medium-sized enterprises and companies","with no cross-border activity; whereas until","a full CCCTB is in place, the Commission","is considering temporary measures to","counteract profit shifting opportunities;","whereas it is necessary to ensure that those","measures, including the offsetting of cross-","border losses, do not increase the risk of","BEPS;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"141","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-351","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 2"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:44"},"new":["Recommendation B2.","The European Parliament calls on the","Commission to bring forward a proposal","for further developing the Directorate-","General for Competition to turn it into an","autonomous Competition Agency","independent of the Commission.","The remit of the Competition Agency","should include what are currently the","tasks of the Directorate-General for","Competition. The new Agency should also","be tasked with proceeding against","distortions of competition in the single","market caused by Member States\u2019","granting companies selective tax","advantages."],"old":["Recommendation B2. Strengthen the","mandate and improve transparency of the","Council\u2019s Code of Conduct on Business","Taxation Group","The European Parliament calls on the","Commission to bring forward a proposal to","incorporate the Code of Conduct Group","into the Community method, as a Council","Working group, with the participation of","the European Commission and the","European Parliament as an observer.","\u2022 The Code of Conduct group (CoC","Group) shall become more transparent","and more accountable, including","through:","\u00b0 Regular provision, update and","publication of its oversight of the extent to","which Member States meet the","recommendations set out by the Group in","its six-monthly progress report to finance","","","ministers;","\u00b0 Regular provision, update and","publication of a list every two years of","harmful tax practices;","\u00b0 Regular provision and publication of its","minutes;","\u00b0 Regular participation of Finance","Ministers or senior officials, to raise the","profile of the body.","\u2022 The tasks of the CoC Group shall","include:","\u00b0 Identifying harmful tax practices in the","Union;","\u00b0 Proposing measures and timelines for","the elimination of harmful tax practices,","and monitoring the results of the","recommendations/measures proposed;","\u00b0 Reviewing the reports on spillover","effects of new tax measures provided by","Member States as stipulated above, and","assessing whether action is required;","\u00b0 Proposing other initiatives focused on","tax measures in the external policy of the","Union;","\u00b0 Improving enforcement mechanisms","against those practices which facilitate","aggressive tax planning."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"351","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-142","location":[["Motion for a resolution","Recital U \u2013 point i a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:43"},"new":["(ia) whereas CCCTB should be","complemented in the medium term with a","minimum Union corporate tax rate, which","will be instrumental in reducing the","incentives for the seeking of tax rulings","and abusive transfer price mechanisms;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"142","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-352","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 2 \u2013 indent 1 \u2013 introductory part"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:44"},"new":["The Code of Conduct group (CoC Group)","shall become more transparent, more","accountable, and more effective, including","through:\uf020"],"old":["The Code of Conduct group (CoC Group)","shall become more transparent and more","accountable, including through:"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"352","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-143","location":[["Motion for a resolution","Recital U \u2013 point i b (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:43"},"new":["(ib) whereas the new CCCTB initiative","launched by the Commission should","include a short deadline regarding the","consolidation element, which is key to","solve the problem of transfer 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(new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:43"},"new":["(ic) whereas a fraction of a CCCTB","should become an own resource of the","European Union, given that companies","are the ones that benefit the most from the","functioning of the internal market;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"144","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-354","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 2 \u2013 indent 1 \u2013 point 3 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:44"},"new":["A decision procedure by which a qualified","majority of CoC Group members can","decide on which action to take against tax","measures of a Member 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Vandenkendelaere","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-355","location":[["Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 2 \u2013 indent 1 \u2013 point 3 b (new)"]],"meps":[129164],"meta":{"created":"2019-07-03T06:15:44"},"new":["The appointment by each Member State","of a high level representative and a","deputy;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"355","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-356","location":[[" Motion for a resolution","Annex \u2013 title 2 \u2013 subtitle 3 \u2013 title"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:44"},"new":["Recommendation B3. 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Create a common","definition of \u2018tax havens\u2019"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"380","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Brian Hayes","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-165","location":[["Motion for a resolution","Recital U \u2013 point ix"]],"meps":[118658],"meta":{"created":"2019-07-03T06:15:45"},"new":["(ix) whereas, in addition to the issues","mentioned in this report, the Commission","should clearly set out how it will","implement all 15 of the OECD/G20 BEPS","project deliverables; whereas Union","action on corporate taxation must be in","line with OECD BEPS principles;","whereas the Commission should review","the implementation of the OECD/G20","BEPS project deliverables after a number","of years to examine if the Union should go","further than the minimum standards which","the OECD recommends;"],"old":["(ix) whereas, in addition to the issues","mentioned in this report, the Commission","should clearly set out how it will","implement all 15 of the OECD/G20 BEPS","project deliverables, and consider in","which areas the Union should go further","than the minimum standards which the","OECD recommends;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"165","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-381","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 title"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:45"},"new":["Recommendation C2. 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Create a common","definition of \u2018tax havens\u2019"],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"381","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-166","location":[["Motion for a resolution","Recital U \u2013 point ix"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:45"},"new":["(ix) whereas, in addition to the issues","mentioned in this report, the Commission","should clearly set out how it will","implement all 15 of the OECD/G20 BEPS","project deliverables, setting an ambitious","and concrete deadline for an Anti-BEPS","Directive no later than the end of 2016, so","as to encourage other countries to follow","the Union's lead in the implementation of","the Action Plan; whereas the Commission","should also and consider in which areas in","which the Union should go further than the","minimum standards which the OECD","recommends;"],"old":["(ix) whereas, in addition to the issues","mentioned in this report, the Commission","should clearly set out how it will","implement all 15 of the OECD/G20 BEPS","project deliverables, and consider in which","areas the Union should go further than the","minimum standards which the OECD","recommends;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"166","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-382","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 introductory part"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:45"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal to establish, in cooperation with","the OECD and the UN among others,","criteria to define \u2018tax havens\u2019 and harmful","preferential tax regimes:"],"old":["The European Parliament calls on the","European Commission to bring forward a","proposal to establish, in cooperation with","the OECD and the UN among others,","criteria to define \u2018tax havens\u2019."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"382","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-383","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 introductory part"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:46"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal to establish, in cooperation with","the OECD and the UN among others,","cogent criteria to define \u2018tax 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Commission;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"167","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Burkhard Balz","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-168","location":[[" Motion for a resolution","Recital U \u2013 point ix a (new)"]],"meps":[96997],"meta":{"created":"2019-07-03T06:15:45"},"new":["(ixa) whereas specific attention in the","design of tax rules and proportionate","administrative procedures should be given","to SMEs and family businesses, which are","the backbone of the Union economy;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"168","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-384","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 indent 1 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:46"},"new":["Those criteria should cover concepts such","as banking secrecy, recording and","publication of ownership of companies,","trusts and foundations, the publication of","company accounts, fitness for information","exchange, efficiency of tax","administration, promotion of tax evasion,","existence of harmful legal vehicles,","prevention of money laundering,","automaticity of information exchange,","existence of bilateral treaties, and","international transparency commitments","and judicial cooperation.\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"384","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-169","location":[[" Motion for a resolution","Recital U \u2013 point ix b (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:45"},"new":["(ixb) whereas the said European Tax","Agency shall be tasked with achieving the","following goals:","a) Coordination of the network of","national tax agencies;","b) Management of the tax rulings","database;","c) Management of the cross-border tax","evaders and avoiders database;","d) Elaboration of the public black list of","tax havens;","e) Elaboration of the public black list of","corporate tax evaders and avoiders;","f) Management of the European Tax","Identification Number regime;","g) Monitoring of the proper","implementation and compliance of Union","Regulations and Directives on tax","matters;","h) Conduct of research and analysis on","cross-border tax evasion and avoidance;"],"old":["",""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"169","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts","changes":{},"committee":["ECON"],"compromise":["on behalf of the Verts/ALE Group"],"date":"2015-10-13T00:00:00","id":"PE569.692-385","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 indent 1 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:46"},"new":["\u2022 A definition of harmful preferential tax","regimes characterised by:","\u00b0 No or very low nominal tax on the","relevant income;","\u00b0 Negotiable tax rate or tax bases;","Artificial definition of tax bases;","\u00b0 Unfair legal provisions and practices","aimed at favouring the establishment of","shell companies, disconnection of legal","and beneficial ownership, attracting real","investment;","\u00b0 Well-established financial links with","offshore jurisdictions","\u00b0 Private wealth management;"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"385","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-170","location":[["Motion for a resolution","Recital U a (new)"]],"meps":[96901],"meta":{"created":"2019-07-03T06:15:45"},"new":["Ua. whereas by 26 June 2017 a Union-","wide register for beneficial ownership has","to be operational, aiding in tracking down","possible tax avoidance and profit shifting;","emphasises the significance of central","register for automatic exchange of","advanced tax rulings or price","arrangements between Member States,","which would be accessible to tax","authorities and responsible","administrations in the Member States and","the Commission;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"170","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-386","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 2 \u2013 indent 2 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:46"},"new":["This list of tax havens should be linked to","the relevant taxation legislation as a","reference point for other policies and","Directives, such as levying a withholding","tax on financial flows to these tax havens.\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"386","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-387","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:46"},"new":["deleted"],"old":["Recommendation C3. Counter-measures","towards companies who make use of tax","havens","The European Parliament calls on the","European Commission to bring forward a","proposal for a catalogue of counter-","measures the Union and Member States","should apply as shareholders and","financers of public bodies, banks and","funding programmes, to be applied to","companies which use tax havens in order","to put in place aggressive tax planning","schemes and therefore do not comply with","Union tax good governance standards.","\u2022 Those counter-measures should include:","\u00b0 Being banned from accessing state aid","or public procurement opportunities at","Union or national level\uf020","\u00b0 Being banned from accessing certain","Union funds","\u2022 This should be achieved via, amongst","other measures:","Amending the European Investment","Bank (EIB) Statute (Protocol No. 5","annexed to the treaties) to ensure that no","EIB funding can go to ultimate","beneficiaries or financial intermediaries","which make use of tax havens or harmful","tax practices1\uf020","Amending the European Fund for","Strategic Investment (EFSI) Regulation","to ensure that no EFSI funds can go to","such companies2","Amending the four Common Agricultural","Policy (CAP) Regulations to ensure that","no CAP funding can go to such","companies","","","Continuing the process of State Aid","Modernisation to ensure that Member","States do not provide State Aid to any","such companies3","\u00b0 Amending the Common Provisions","Regulation to ensure that no money from","the five European Structural and","Investment Funds (European Regional","Development Fund, European Social","Fund, Cohesion Fund, European","Agricultural Fund for Rural","Development, European Maritime and","Fisheries Fund) can go to any such","companies4","\u00b0 Amending the Agreement Establishing","the European Bank for Reconstruction","and Development (EBRD) to ensure no","EBRD funding can go to any such","companies5","\u00b0 Forbidding the conclusion of trade","agreements by the EU with jurisdictions","defined by the Commission as \u2018tax","havens\u2019","__________________","1 http://www.eib.org/attachments/general/","","governance_of_the_eib_en.pdf","2 http://ec.europa.eu/priorities/jobs-","","growth-","investment/plan/docs/proposal_regulation","_efsi_en.pdf","3 http://www.europarl.europa.eu/sides/get","","Doc.do?pubRef=-//EP//TEXT+TA+P7-","TA-2013-0026+0+DOC+XML+V0//EN","4 http://eur-lex.europa.eu/legal-","","content/EN/TXT/PDF/?uri=CELEX:3201","3R1303&:PDF","5 http://www.ebrd.com/news/publications/i","","nstitutional-documents/basic-documents-","of-the-ebrd.html"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"387","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Sirpa Pietik\u00e4inen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-171","location":[[" Motion for a resolution","Recital U a (new)"]],"meps":[40599],"meta":{"created":"2019-07-03T06:15:45"},"new":["Ua. whereas some of the issues linked to","harmful tax practices can be addressed by","amending existing legislation, and","whereas the Commission should make","better use of existing legislation under","Union competences, to address issues","linked to tax evasion, tax fraud and","aggressive tax planning and other","harmful tax practices; whereas the","Commission should especially take this","opportunity to define aggressive tax","planning, including a clear definition of","what consists aggressive tax planning, as","predicate offence to money laundering in","the Directive (EU) 2015/849 of the","European Parliament and of the","Council1a ;","_______________________","1a Directive (EU) 2015/849 of the","European Parliament and of the Council","of 20 May 2015 on the prevention of the","use of the financial system for the","purposes of money laundering or terrorist","financing, amending Regulation (EU) No","648/2012 of the European Parliament and","of the Council, and repealing Directive","2005/60/EC of the European Parliament","and of the Council and Commission","Directive 2006/70/EC (OJ L 141,","5.6.2015, p. 73)"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"171","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Matt Carthy","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-172","location":[["Motion for a resolution","Recital V \u2013 introductory part"]],"meps":[124986],"meta":{"created":"2019-07-03T06:15:46"},"new":["V. whereas improved coordination between","Member States is crucial in order to","combat aggressive tax planning; notes","that Member States must improve and","strengthen administrative cooperation","between each country and tax","administrations; stresses that all policy","formulation should respect the principle","of subsidiarity; stresses that issues of","subsidiarity and proportionality must be","thoroughly agreed upon and should","always ensure the competency and","autonomy of each Member State is","upheld in relation to each Member State's","corporate tax system;"],"old":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax","practices; whereas this can be achieved","while still preserving the sovereignty of","Member States in relation to other","elements of their corporate tax systems;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"172","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-388","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3 \u2013 introductory part"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:46"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal for a catalogue of counter-","measures the Union and Member States","should apply as shareholders and financers","of public bodies, banks and funding","programmes, to be applied to companies","which use tax havens in order to put in","place aggressive tax planning schemes or","which assist companies, through advisory,","legal, financial or other services, in","designing and implementing aggressive","tax planning schemes and therefore do not","comply with Union tax good governance","standards."],"old":["The European Parliament calls on the","European Commission to bring forward a","proposal for a catalogue of counter-","measures the Union and Member States","should apply as shareholders and financers","of public bodies, banks and funding","programmes, to be applied to companies","which use tax havens in order to put in","place aggressive tax planning schemes and","therefore do not comply with Union tax","good governance standards."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"388","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Costas Mavrides, Demetris Papadakis, Lefteris Christoforou","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-173","location":[["Motion for a resolution","Recital V \u2013 introductory part"]],"meps":[124691,124692,26837],"meta":{"created":"2019-07-03T06:15:46"},"new":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax practices;","whereas this can be achieved while still","preserving the sovereignty of Member","States in relation to other elements of their","corporate tax systems; whereas the policies","or the measures aiming a level playing","field between companies should not","contradict or undermine the long term","interests of Member States that follow","transparency principles and exchange of","information on tax rulings and manage","an effective tax system with low corporate","tax rate;"],"old":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax practices;","whereas this can be achieved while still","preserving the sovereignty of Member","States in relation to other elements of their","corporate tax systems;",""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"173","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-389","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3 \u2013 introductory part"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:46"},"new":["The European Parliament calls on the","European Commission to bring forward a","proposal for a catalogue of counter-","measures the Union and Member States","should apply as shareholders and financers","of public bodies, banks and funding","programmes, to be applied to companies","which use tax havens as well as to","companies advising, assisting or in other","ways enabling the use of tax havens in","order to put in place aggressive tax","planning schemes and therefore do not","comply with Union tax good governance","standards.\uf020"],"old":["The European Parliament calls on the","European Commission to bring forward a","proposal for a catalogue of counter-","measures the Union and Member States","should apply as shareholders and financers","of public bodies, banks and funding","programmes, to be applied to companies","which use tax havens in order to put in","place aggressive tax planning schemes and","therefore do not comply with Union tax","good governance standards.",""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"389","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Lefteris Christoforou, Eleni Theocharous, Georgios Kyrtsos, Manolis Kefalogiannis, Takis Hadjigeorgiou, Neoklis Sylikiotis, Maria Spyraki, Theodoros Zagorakis, Demetris Papadakis, Elissavet Vozemberg","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-174","location":[[" Motion for a resolution","Recital V \u2013 introductory part"]],"meps":[26837,25704,125063,125068,96907,124689,125064,125067,124692],"meta":{"created":"2019-07-03T06:15:46"},"new":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax practices;","whereas this can be achieved while still","preserving the sovereignty of Member","States in relation to other elements of their","corporate tax systems; whereas, we should","take into consideration the sovereign","rights of Member States and the","diversities on economic, commercial and","corporate sectors in terms of affecting the","growth, development and national income","on which they depend on as well as the","social cohesion within the Member State","and the Union as such;"],"old":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax practices;","whereas this can be achieved while still","preserving the sovereignty of Member","States in relation to other elements of their","corporate tax systems;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"174","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-390","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3 \u2013 indent 1 \u2013 point 2 a (new)"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:46"},"new":["Harsh penalties and, in the most serious","cases, withdrawal of licences for those","banks which play an active role, including","through their branches, in operations","with tax havens."],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"390","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-175","location":[["Motion for a resolution","Recital V \u2013 introductory part"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:46"},"new":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the coordination of","national tax practices; whereas this can be","achieved while still preserving the","sovereignty of Member States in relation to","other elements of their corporate tax","systems;"],"old":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; whereas part of","the overall response to aggressive tax","planning must involve the convergence of","a limited number of national tax practices;","whereas this can be achieved while still","preserving the sovereignty of Member","States in relation to other elements of their","corporate tax systems;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"175","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-391","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3 \u2013 indent 1 \u2013 point 2 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:46"},"new":["Suspending the banking or advisory","licences of financial institutions,","accountants, law firms or other financial","advisers that have been proven to be","complicit in tax fraud and tax evasion.\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"391","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-176","location":[["Motion for a resolution","Recital V \u2013 introductory part"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:46"},"new":["V. whereas improved coordination alone","will not solve fundamental problems","arising from the fact that different rules","regarding corporate taxation exist in","different Member States; 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whereas the proliferation","of double tax treaties signed up to by","individual Member States with third","countries may lead to opportunities for new","loopholes;"],"old":["(i) whereas aggressive tax planning","practices may sometimes arise from the","cumulative benefits of double taxation","treaties concluded by different Member","States, perversely resulting in double non-","taxation instead; whereas the proliferation","of double tax treaties signed up to by","individual Member States with third","countries may lead to opportunities for new","loopholes; whereas, in line with Action 15","of the OECD/G20 BEPS project, there is","a need to develop a multilateral","instrument for amending bilateral tax","treaties;"],"orig_lang":"fr","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"177","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Fabio De Masi","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-393","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 3 a (new)"]],"meps":[124858],"meta":{"created":"2019-07-03T06:15:47"},"new":["Recommendation C3a.","The European Parliament calls on the","European Commission to develop a legal","proposal providing for more significant","sanctions for those companies which","systematically use tax havens in order to","put in place aggressive tax planning","schemes or which repeatedly assist","companies, through advisory, legal,","financial or other services, in designing","and implementing aggressive tax","planning schemes:","\u2022 Those further counter measures should","include, but not necessarily be limited to:","\u00b0 The possibility to temporarily withdraw","or permanently revoke business licences,","in particular for legal and financial","service providers.","\u00b0 The imposition of significant fines being","attributed to those Member States whose","tax bases are being eroded as a","consequence of the aggressive tax","planning schemes."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"393","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Sophia in 't Veld, Sylvie Goulard, Michael Theurer","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-178","location":[[" Motion for a resolution","Recital V \u2013 point i"]],"meps":[28266,97137,96871],"meta":{"created":"2019-07-03T06:15:46"},"new":["(i) whereas aggressive tax planning","practices may sometimes arise from the","cumulative benefits of double taxation","treaties concluded by different Member","States, perversely resulting in double non-","taxation instead; whereas the proliferation","of double tax treaties signed up to by","individual Member States with third","countries may lead to opportunities for new","loopholes; whereas international","agreements regarding tax compliance,","information exchange and cooperation","against tax evasion should be negotiated","by the European Commission on behalf of","the Member States; whereas the","postponement of the entry into force of","FATCA and the associated IGAs between","US and various Member States, should be","used as an opportunity to renegotiate a","Union-US agreement, replacing the","bilateral agreements, and offering","adequate legal safeguards for Union","citizens and companies; whereas, in line","with Action 15 of the OECD/G20 BEPS","project, there is a need to develop a","multilateral instrument for amending","bilateral tax treaties;"],"old":["(i) whereas aggressive tax planning","practices may sometimes arise from the","cumulative benefits of double taxation","treaties concluded by different Member","States, perversely resulting in double non-","taxation instead; 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Union anti-BEPs","legislation"],"old":["Recommendation C4. 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to","recipients in non-EU countries not","covered by bilateral tax agreements are","actually taxed;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"196","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Anneliese Dodds, Ludek Niedermayer","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-416","location":[[" Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 9 \u2013 indent 1 a (new)"]],"meps":[124969,124701],"meta":{"created":"2019-07-03T06:15:48"},"new":["As part of this, the Commission should","consider the most efficient way of making","the results available to relevant users in","order to reduce any uncertainty for","corporations in the application of tax law."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"416","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Massimiliano Salini, Antonio Tajani, Fulvio Martusciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-197","location":[["Motion for a resolution","Recital V \u2013 point ix"]],"meps":[125670,2187,124828],"meta":{"created":"2019-07-03T06:15:47"},"new":["(ix) whereas the current Union framework","on double taxation dispute resolution","between Member States does not work","effectively and would benefit from clearer","rules and more stringent timelines; calls, in","this regard, for the use of tax credit for","taxes paid abroad to be simplified through","an automatic exchange of information","between the tax authorities involved in the","taxation, whilst at the same time","encouraging SMEs, self-employed","workers and the liberal professions to","expand their businesses beyond national","borders;"],"old":["(ix) whereas the current Union framework","on double taxation dispute resolution","between Member States does not work","effectively and would benefit from clearer","rules and more stringent timelines;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"197","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-417","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 9 a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:48"},"new":["Recommendation 9a. Introduce a Union-","wide withholding tax\uf020","The European Parliament calls on the","European Commission to bring forward a","proposal by summer 2016 to:","\u2022 Introduce a Union-wide withholding tax,","to ensure that all profits generated within","the Union are taxed at least once within","the Union before they leave the Union\u2019s","borders.","\u2022 This tax to only apply to profits which","are leaving the Union to go to","jurisdictions in which the Union cannot","be confident that they are likely to be","taxed (such as those countries on the","proposed Union tax havens list), and","where the company cannot provide","evidence that due taxes over those profits","were paid."],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"417","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-418","location":[["Motion for a resolution","Annex \u2013 title 3 \u2013 subtitle 9 b (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:48"},"new":["Recommendation 9b. New rules","governing firms providing tax advice\uf020","The European Parliament calls on the","European Commission to bring forward a","legislative proposal:","\u2022 To produce a mandatory European","Ethical Code of Conduct to apply to all","firms providing taxation advice operating","within the Single Market so as to prevent","aggressive tax planning practices","(following the example of Denmark).","\u2022 To produce guidance for such firms on","acceptable behaviour when it comes to","providing tax advice, to include a ban on","aggressive tax planning practices and on","knowingly helping firms to reduce their","tax burden below that which is reasonable","within the spirit of the law.","\u2022 To require companies which currently","provide both audit and taxation","compliance functions to separate these","functions either through the use of","firewalls or, should this prove insufficient","to prevent conflicts of interest, through","mandatory separation into separate","companies.","\u2022 To impose concrete sanctions on those","individual advisors and advisory firms","that do not abide by the rules of the new","Code of Conduct, to range from fines and","repayment of lost tax revenues to the","withdrawal of the licence to operate","within the Single Market.","For all of the above measures, the","European Commission should make clear","what sanctions will be applied to Member","States or firms for non-compliance."],"old":["",""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"418","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Tom Vandenkendelaere","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-198","location":[[" Motion for a resolution","Recital V \u2013 point ix"]],"meps":[129164],"meta":{"created":"2019-07-03T06:15:48"},"new":["(ix) whereas the current Union framework","on double taxation dispute resolution","between Member States does not work","effectively and would benefit from clearer","rules and more stringent timelines,","building on the systems already in place;"],"old":["(ix) whereas the current Union framework","on double taxation dispute resolution","between Member States does not work","effectively and would benefit from clearer","rules and more stringent timelines;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"198","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-419","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:48"},"new":["deleted"],"old":["Recommendation D1. Additional","measures to address the tax gap","The European Parliament calls on the","European Commission to also focus on","other factors beyond aggressive tax","planning and BEPS activity which","contribute to the existing tax gap,","including:","\u2022 Investigating sources of low efficiency","regarding tax collection, including VAT","collection;","\u2022 Investigating sources of tax unfairness","or weak credibility of tax administrations","in the areas other than corporate","taxation;","\u2022 Setting principles for tax amnesties, in","order to eliminate the negative","consequences of these policies on future","tax collection;","\u2022 Proposing a minimum level of","transparency for \u2018tax forgiveness\u2019","schemes run by national governments;","\u2022 Ensuring that tax authorities have full","and meaningful access to central registers","of beneficial ownership for both","companies and trusts, and that those","registers are properly maintained and","verified."],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"419","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-199","location":[[" Motion for a resolution","Recital V \u2013 point ix a (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:48"},"new":["(ixa) whereas it is currently possible for","profits made within the Union to be","shifted between Member States, and then","to leave the Union altogether without","being taxed once within the Union;","whereas if such profits leave the Union","for a jurisdiction classified as a tax haven","then the Union should be able to levy a","withholding tax on such profits;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"199","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-420","location":[["Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:48"},"new":["deleted"],"old":["Recommendation D1. 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whereas a fundamental review of","the corporate tax system cannot occur","without investigating the practices of","these advisory firms; whereas such an","investigation must include consideration","of the conflict of interest inherent in such","firms, which simultaneously provide","advice to national governments on setting","up tax systems and advice to companies","on how best to optimise their tax liabilities","within such systems;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"200","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Marco Zanni, Marco Valli","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-421","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 \u2013 indent 1 a (new)"]],"meps":[124780,124778],"meta":{"created":"2019-07-03T06:15:49"},"new":["Direct collection of VAT through public","payment systems to be used at the moment","of the transaction;"],"orig_lang":"it","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"421","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-201","location":[[" Motion for a resolution","Recital W"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:48"},"new":["W. whereas the overall efficiency of tax","collection, the notion of tax fairness and","the credibility of national tax","administrations are not undermined only by","aggressive tax planning and BEPS","activities;"],"old":["W. whereas the overall efficiency of tax","collection, the notion of tax fairness and","the credibility of national tax","administrations are not undermined only by","aggressive tax planning and BEPS","activities; 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whereas Member States should","take similarly decisive action to address the","problems of tax evasion and tax fraud","within both corporate and individual","taxation as well as problems relating to the","collection of taxes other than corporate","taxes; whereas those other elements of tax","collection and administration represent a","substantial part of the existing tax gap;"],"old":["W. whereas the overall efficiency of tax","collection, the notion of tax fairness and","the credibility of national tax","administrations are not undermined only by","aggressive tax planning and BEPS","activities; whereas the Union should take","similarly decisive action to address the","problems of tax evasion and tax fraud","within both corporate and individual","taxation as well as problems relating to the","collection of taxes other than corporate","taxes; whereas those other elements of tax","collection and administration represent a","substantial part of the existing tax gap;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"204","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-425","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 \u2013 indent 3 \u2013 point 2 (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:49"},"new":["They should also clearly set out when the","Commission would deem a corporate tax","amnesty to be appropriate, and when","other policy options would be preferable","(including suggestions for what those","alternative policy options might be);\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"425","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Neoklis Sylikiotis, Takis Hadjigeorgiou, Costas Mavrides, Demetris Papadakis","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-205","location":[[" Motion for a resolution","Recital W a (new)"]],"meps":[124689,96907,124691,124692],"meta":{"created":"2019-07-03T06:15:48"},"new":["Wa. whereas this report does not aim to","harmonise Member States' corporate tax","rates and respects their sovereign rights to","set their own taxation policy as well as","their economic and social cohesion and","stability;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"205","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-426","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 \u2013 indent 3 \u2013 point 3 (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:49"},"new":["They should include a requirement for","Member States to inform the Commission","in advance of any decision to implement a","corporate tax amnesty, so as to ensure","that it does not undermine the internal","market or breach Union competition law;\uf020"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"426","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Bernd Lucke","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-206","location":[[" Motion for a resolution","Recital X"]],"meps":[124820],"meta":{"created":"2019-07-03T06:15:48"},"new":["deleted"],"old":["X. whereas the Commission should","therefore also consider how it will address","those wider issues, including difficulties","in the collection of VAT (which in some","Member States constitutes a major source","of national income) and the negative","consequences of some tax amnesties or","non-transparent 'tax forgiveness'","schemes; 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whereas any such","new measures should involve consideration","of the balance of costs and benefits."],"old":["X. whereas the Commission should","therefore also consider how it will address","those wider issues, including difficulties in","the collection of VAT (which in some","Member States constitutes a major source","of national income) and the negative","consequences of some tax amnesties or","non-transparent 'tax forgiveness' schemes;","whereas any such new measures should","involve consideration of the balance of","costs and benefits."],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"208","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Elisa Ferreira on behalf of the S&D Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-429","location":[["Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 \u2013 indent 5 \u2013 point 2 (new)"]],"meps":[28308],"meta":{"created":"2019-07-03T06:15:49"},"new":["Action should also include requiring","those who provide banking services to","Union-registered companies or trusts to","provide direct confirmation to the relevant","registering authority of the data they are","required to collect and update on the","beneficial owners of all companies and","trusts to whom they provide services on an","annual basis.\uf020"],"old":[""],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"429","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-209","location":[[" Motion for a resolution","Recital X a (new)"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:48"},"new":["Xa. whereas, in particular, greater efforts","to comply with the existing VAT directive,","greater cooperation between Member","States on combating VAT fraud, and a","technology-neutral approach to VAT","rules could make a major contribution","towards more tax justice;"],"orig_lang":"de","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"209","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-430","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 \u2013 indent 5 a (new)"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:49"},"new":["a comprehensive revision of Directive","90/435/EEC and Directive 2003/49/EC to","plug all loopholes facilitating corporate","tax dodging and to introduce effective","minimum tax rates as called for by","previous European Parliament","resolutions"],"orig_lang":"en","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"430","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":" Jon\u00e1s Fern\u00e1ndez, Ram\u00f3n J\u00e1uregui Atondo","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-210","location":[[" Motion for a resolution","Recital X a (new)"]],"meps":[125046,97078],"meta":{"created":"2019-07-03T06:15:48"},"new":["Xa. whereas the unanimity requirement","included in Article 113 of the Treaty on","the Functioning of the European Union","makes it extremely difficult to make","progress on tax matters, it is necessary to","reform it so decisions can be taken by","qualified majority vote in the Council and","in co-decision with the European","Parliament;"],"old":[""],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"210","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-431","location":[[" Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 a (new)"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:49"},"new":["Recommendation D1a. Measures for fair","tax competition in relation to VAT","The European Parliament calls on the","European Commission to:","\u2022 do more to ensure compliance with the","existing VAT Directive in order to prevent","unfair tax competition in relation to VAT,","\u2022 to step up cooperation with the Member","States so that VAT fraud can be tackled","jointly,","\u2022 to examine whether the reverse charge","mechanism can be extended to cover","inter-company goods trading in the same","way that it already applies to trading in","digital products and services."],"old":["",""],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"431","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-432","location":[["Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 b (new)"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:49"},"new":["Recommendation D1b. Additional","provision in the VAT Directive","The European Parliament calls on the","European Commission to bring forward a","proposal to amend the VAT Directive,","Directive 2006/112/EU, in order to:","\u2022 ensure that the physical and digital","versions of a given product are treated","equally and that VAT rules are thus","applied in a technology-neutral way."],"old":[""],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"432","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Antonio Tajani, Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-211","location":[["Motion for a resolution","Recital X a (new)"]],"meps":[2187,124828,125670],"meta":{"created":"2019-07-03T06:15:48"},"new":["Xa. whereas mismatches between","different tax systems across the Union","distort the functioning of the internal","market;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"211","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Markus Ferber, Werner Langen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.692-433","location":[["Motion for a resolution","Annex \u2013 title 4 \u2013 subtitle 1 c (new)"]],"meps":[1917,1928],"meta":{"created":"2019-07-03T06:15:49"},"new":["Recommendation D1c. Standard regime","for withholding taxes on royalties","The European Parliament calls on the","European Commission to bring forward a","proposal for a standard regime for","withholding taxes on royalties so as to","ensure that royalty payments to recipients","in non-EU countries not covered by","bilateral tax agreements are actually","taxed."],"old":["",""],"orig_lang":"de","peid":"PE569.692v01-00","reference":"2015/2010(INL)","seq":"433","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569692_EN.pdf"},{"authors":"Gianluca Buonanno","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-212","location":[["Motion for a resolution","Paragraph -1 (new)"]],"meps":[124869],"meta":{"created":"2019-07-03T06:15:49"},"new":["-1. Points out that the free movement of","services and capital has, in practice,","created an environment conducive to","fraud, evasion and avoidance regarding","both fiscal matters and social and labour","rights, undermining the effectiveness of","law enforcement systems available to the","Member States; draws attention to the fact","that the solution lies not in transferring to","the Union national powers concerning","such matters, but to return pre-existing","powers of surveillance and monitoring to","the Member States;"],"old":[""],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"212","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Gianluca Buonanno","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-213","location":[[" Motion for a resolution","Paragraph -1 a (new)"]],"meps":[124869],"meta":{"created":"2019-07-03T06:15:49"},"new":["-1a. Takes the view that a Common","Consolidated Corporate Tax Base exceeds","the powers of the Union under Article 113","TFEU; urges the Commission to refrain","from taking any initiative which might be","a forerunner to an EU tax scheme, since","this would be in breach of the Treaties;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"213","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Gianluca Buonanno","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-214","location":[[" Motion for a resolution","Paragraph -1 b (new)"]],"meps":[124869],"meta":{"created":"2019-07-03T06:15:49"},"new":["-1b. Believes that fiscal policies and","corporate taxation should once again be","used as a tool to support internal demand,","without which it is impossible to boost","growth, jobs and development; believes","that the Member States must, through a","more efficient, more transparent and","fairer tax treatment for all companies,","promote an attractive, competitive and","balanced business environment that","would allow businesses, including small","and medium-sized enterprises, family","businesses and self-employed people, to","operate more easily;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"214","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Aldo Patriciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-215","location":[["Motion for a resolution","Paragraph 1"]],"meps":[36392],"meta":{"created":"2019-07-03T06:15:49"},"new":["1. Requests the Commission to submit to","Parliament by June 2016 one or more","legislative proposals, following the detailed","recommendations in the Annex hereto,","calling, in particular, for the close","monitoring of companies and countries","which implement tax practices that distort","competition;"],"old":["1. Requests the Commission to submit to","Parliament by June 2016 one or more","legislative proposals, following the detailed","recommendations in the Annex hereto;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"215","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Molly Scott Cato, Philippe Lamberts on behalf of the Verts/ALE Group","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-216","location":[["Motion for a resolution","Paragraph 1"]],"meps":[124942,96648],"meta":{"created":"2019-07-03T06:15:49"},"new":["1. Requests the Commission to submit to","Parliament by June 2016 a set of legislative","proposals, following the detailed","recommendations in the Annex hereto;"],"old":["1. Requests the Commission to submit to","Parliament by June 2016 one or more","legislative proposals, following the detailed","recommendations in the Annex hereto;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"216","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Aldo Patriciello","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-217","location":[["Motion for a resolution","Paragraph 2"]],"meps":[36392],"meta":{"created":"2019-07-03T06:15:49"},"new":["2. Confirms that the recommendations","respect the principle of subsidiarity and the","fundamental rights of citizens pursuant to","Article 5(3) of the Treaty on European","Union (TFEU) and Protocol No 2 TFEU;"],"old":["2. Confirms that the recommendations","respect the principle of subsidiarity and the","fundamental rights of citizens;"],"orig_lang":"it","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"217","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-218","location":[[" Motion for a resolution","Paragraph 3"]],"meps":[125019],"meta":{"created":"2019-07-03T06:15:49"},"new":["deleted"],"old":["3. Considers that the financial","implications of the requested proposal","should be covered by appropriate","budgetary allocations;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"218","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":" Pablo Zalba Bidegain","changes":{},"committee":["ECON"],"date":"2015-10-13T00:00:00","id":"PE569.650-219","location":[[" Motion for a resolution","Paragraph 3 a (new)"]],"meps":[96763],"meta":{"created":"2019-07-03T06:15:49"},"new":["3a. Considers that the harmonization of","budgetary frameworks and fiscal","alignment is critical and constitutes a","frequently forgotten feature of a","prospective fiscal union;"],"orig_lang":"en","peid":"PE569.650v01-00","reference":"2015/2010(INL)","seq":"219","src":"http://www.europarl.europa.eu/doceo/document/ECON-AM-569650_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-1","location":[["Draft opinion","Paragraph 1"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, and to stop","their fiscal competition in the form of","fiscal privileges to multinational","corporations as means to attract or retain","them, as in addition to being unfair and","harmful, such practices constitute a heavy","market distortion and penalize the rest of","companies, mainly the SME's; welcomes","the re-launching of the Common","Consolidated Corporate Tax Base scheme","and urges its full implementation,","stressing the importance to avoid the","increase in administrative burdens and","cost of compliance that would be implied","by a new delay and a lengthy open-ended","two-step procedure; believes CCCTB is a","critical step towards a Europeanised","corporate taxation system;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","clear and fair tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"1","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Aldo Patriciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-2","location":[["Draft opinion","Paragraph 1"]],"meps":[36392],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings that aim to reduce","aggressive tax planning to a minimum, in","order to avoid instances of double","taxation or double non-taxation; stresses","the need to make implementation of the","Commission\u2019s proposal for a directive on","the Common Consolidated Corporate Tax","Base scheme (CCCTB) binding and to","include therein a general anti-abuse rule","common to all Member States; stresses","finally the importance to avoid any","increase in administrative and","bureaucratic burdens and cost of","compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"it","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"2","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Dario Tamburrano, David Borrelli, Rolandas Paksas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-3","location":[[" Draft opinion","Paragraph 1"]],"meps":[124813,124796,96694],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Takes note of the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme;","insists in the importance of ensuring a","fully public and transparent country-by-","country reporting for multinational","companies, while stressing the importance","to avoid unjustified increases in","administrative burdens and cost of","compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme,","stressing the importance to avoid any","increase in administrative burdens and cost","of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"3","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kaja Kallas, Juan Carlos Girauta Vidal, Philippe De Backer","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-4","location":[["Draft opinion","Paragraph 1"]],"meps":[124697,125052,109337],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","transparent and fair tax rulings,","combatting aggressive tax planning;","welcomes the initiative of the Commission","to re-launch the Common Consolidated","Corporate Tax Base scheme that should","serve at reducing administrative burdens","and cost of compliance for businesses and","closing loopholes between national","systems ;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","clear and fair tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"4","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Roger Helmer, David Coburn","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-5","location":[["Draft opinion","Paragraph 1"]],"meps":[4516,124967],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Encourages Member States to tackle","further tax fraud, tax evasion and tax","avoidance, promoting clear and fair tax","rulings, combatting aggressive tax","planning, stressing the importance to avoid","any increase in administrative burdens and","cost of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"5","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-6","location":[[" Draft opinion","Paragraph 1"]],"meps":[125019],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings and combatting","aggressive tax planning; stresses that","before reconsidering a Common","Consolidated Corporate Tax","Base scheme, comprehensive research","should be conducted on the different","criteria on which such a scheme could be","based, followed by an appropriate","impact assessment; underlines the","importance of avoiding any increase in","administrative burdens and cost of","compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"6","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Jean-Luc Schaffhauser","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-7","location":[[" Draft opinion","Paragraph 1"]],"meps":[124755],"meta":{"created":"2019-07-03T06:33:21"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combating aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme,","stressing the importance of avoiding any","increase in administrative burdens and cost","of compliance and pointing out that the","Member States must retain complete","freedom with regard to arrangements for","tax exemptions and tax relief for strategic","sectors of industry;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme,","stressing the importance to avoid any","increase in administrative burdens and cost","of compliance;",""],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"7","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Paloma L\u00f3pez Bermejo, Marisa Matias, Miloslav Ransdorf","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-8","location":[["Draft opinion","Paragraph 1"]],"meps":[125047,96820,23706],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Notes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, be transparent","in its taxation schemes, including tax","rulings, combatting aggressive tax planning","and re-launching the Common","Consolidated Corporate Tax Base scheme;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","clear and fair tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"8","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-9","location":[["Draft opinion","Paragraph 1"]],"meps":[96901],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning; stresses that re-launching of","the Common Consolidated Corporate Tax","Base scheme shall be carefully evaluated","while retaining the principle of","subsidiarity in the area of taxation in","Member States; stressing the importance to","avoid any increase in administrative","burdens and cost of compliance for","Member States;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;",""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"9","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Lefteris Christoforou, Neoklis Sylikiotis, Eleni Theocharous, Costas Mavrides, Demetris Papadakis","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-10","location":[[" Draft opinion","Paragraph 1"]],"meps":[26837,124689,25704,124691,124692],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning , stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"10","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Ev\u017een To\u0161enovsk\u00fd","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-11","location":[[" Draft opinion","Paragraph 1"]],"meps":[96713],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Notes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and stresses the importance of","avoiding any increase in administrative","burdens and cost of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the","Common Consolidated Corporate Tax","","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"11","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Jens Geier","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-12","location":[["Draft opinion","Paragraph 1"]],"meps":[96833],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","automatic and mandatory exchange of","information on tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","clear and fair tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"12","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Pavel Teli\u010dka","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-13","location":[["Draft opinion","Paragraph 1"]],"meps":[124706],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to intensify tackling tax fraud, tax","evasion and tax avoidance, promoting","transparent and fair tax rulings,","combatting aggressive tax planning and re-","launching gradual and two-step","establishment of the Common","Consolidated Corporate Tax Base scheme;","stresses the importance of avoiding","unnecessary increase of administrative","burdens and cost of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting","clear and fair tax rulings, combatting","aggressive tax planning and re-launching","the Common Consolidated Corporate Tax","Base scheme, stressing the importance to","","avoid any increase in administrative","burdens and cost of compliance;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"13","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Inmaculada Rodr\u00edguez-Pi\u00f1ero Fern\u00e1ndez","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-14","location":[[" Draft opinion","Paragraph 1"]],"meta":{"created":"2019-07-03T06:33:22"},"new":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to actively combat tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme,","stressing the importance to avoid any","increase in administrative burdens and cost","of compliance;"],"old":["1. Welcomes the recent initiatives of the","Commission and encourages Member","States to tackle further tax fraud, tax","evasion and tax avoidance, promoting clear","and fair tax rulings, combatting aggressive","tax planning and re-launching the Common","Consolidated Corporate Tax Base scheme,","stressing the importance to avoid any","increase in administrative burdens and cost","of compliance;"],"orig_lang":"es","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"14","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Dario Tamburrano, David Borrelli, Rolandas Paksas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-15","location":[[" Draft opinion","Paragraph 1 a (new)"]],"meps":[124813,124796,96694],"meta":{"created":"2019-07-03T06:33:22"},"new":["1a. Regrets the lack of collaboration of","some Member States regarding the","exchange of tax-related information with","the rest of the Member States, concerning","taxes due and/or paid in their territory by","nationals or business registered in the rest","of the Member States; considers that the","Commission should certainly devote","priority efforts to improve the reciprocal","collaboration in the matter;"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"15","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-16","location":[["Draft opinion","Paragraph 1 a (new)"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:22"},"new":["1a. Acknowledges the Commission's","approach of putting forward a simple","CCTB (without consolidation) as a first","step and that, until consolidation is re-","introduced at a later stage, the","Commission will include an element of","cross border relief; points out that this","element is not a perfect substitute for","consolidation and time would be","necessary to make this new regime fully","operational;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"16","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Jean-Luc Schaffhauser","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-17","location":[["Draft opinion","Paragraph 1 a (new)"]],"meps":[124755],"meta":{"created":"2019-07-03T06:33:22"},"new":["1a. Considers that a proposal for","harmonisation of corporate tax rates is","also required in order to prevent any","increase in the pace of corporate","relocation as a result of the Common","Consolidated Corporate Tax Base and to","stop EU countries trying to undercut each","other\u2019s tax rates;"],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"17","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-18","location":[[" Draft opinion","Paragraph 1 b (new)"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:22"},"new":["1b. Recalls that no significant decisions","are being taken at Council level on","corporate taxation despite recent","developments and the need to go further","in EU integration in many related fields","such as internal market, economic and","fiscal governance, banking union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"18","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-19","location":[[" Draft opinion","Paragraph 2"]],"meps":[125047,96820,125091,23706],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development, by","ensuring a more equal distribution of","income and supporting public budgets;","believes that the Union must develop a","more transparent and fairer tax system,","also for micro, small and medium-sized","enterprises and cooperatives vis-\u00e0-vis","larger businesses;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"19","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Roger Helmer, David Coburn","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-20","location":[["Draft opinion","Paragraph 2"]],"meps":[4516,124967],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"20","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-21","location":[["Draft opinion","Paragraph 2"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation can play an important","role in boosting sustainable growth,","permanent jobs and durable development;","considers, therefore, that any positive","fiscal discrimination must be applied to","support training, innovation, circular","economy, energy efficiency and R&D,","while avoiding present patent boxes\u2019","negative practices; believes that the Union","must, by a more efficient, more transparent","and fairer tax treatment for all companies,","promote an attractive, competitive and","balanced business environment that would","allow businesses, including small and","medium-sized enterprises, family","businesses and self-employed people to","operate simpler across the borders within","the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;",""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"21","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kaja Kallas, Juan Carlos Girauta Vidal, Philippe De Backer","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-22","location":[[" Draft opinion","Paragraph 2"]],"meps":[124697,125052,109337],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and increase","Europe's international competitiveness ;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and stable business","environment that would allow businesses,","including small and medium-sized","enterprises, family businesses and self-","employed people to operate simpler across","the borders within the Union, innovative","businesses to scale up, and the Union to","better attract foreign investment;","considers that the Commission should","promote competitive, simplified and","neutral tax systems, with a reduced","number of exemptions;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"22","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Jens Geier","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-23","location":[[" Draft opinion","Paragraph 2"]],"meps":[96833],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises (SME), family businesses","and self-employed people to operate","simpler across the borders within the","Union; emphasises in this respect that","multinational corporations can use","instruments for aggressive tax planning","that are not available to SMEs, which are","therefore severely affected;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"23","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Inmaculada Rodr\u00edguez-Pi\u00f1ero Fern\u00e1ndez","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-24","location":[["Draft opinion","Paragraph 2"]],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that tax fraud, tax evasion and","tax avoidance in the Union need to be","combated so that there is more efficient,","more transparent and fairer tax treatment","for all companies and that the Union must","promote an attractive, competitive, fair,","transparent and balanced business","environment that would allow businesses,","including small and medium-sized","enterprises, family businesses and self-","employed people to operate simpler across","the borders within the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"es","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"24","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-25","location":[[" Draft opinion","Paragraph 2"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses, self-","employed people and liberal professions to","operate simpler across the borders within","the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"25","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-26","location":[[" Draft opinion","Paragraph 2"]],"meps":[125019],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Member States must, by a","more efficient, more transparent and fairer","tax treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"26","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Pavel Teli\u010dka","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-27","location":[["Draft opinion","Paragraph 2"]],"meps":[124706],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, significantly less evasive, more","transparent and fairer tax treatment for all","companies, promote an attractive,","competitive and stable business","environment that would allow businesses,","including small and medium-sized","enterprises, family businesses and self-","employed people to operate simpler across","the borders within the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"27","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-28","location":[["Draft opinion","Paragraph 2"]],"meps":[96901],"meta":{"created":"2019-07-03T06:33:23"},"new":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and investment;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"old":["2. Believes that fiscal policies and","corporate taxation should be used as a tool","to boost growth, jobs and development;","believes that the Union must, by a more","efficient, more transparent and fairer tax","treatment for all companies, promote an","attractive, competitive and balanced","","business environment that would allow","businesses, including small and medium-","sized enterprises, family businesses and","self-employed people to operate simpler","across the borders within the Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"28","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Flavio Zanonato, Patrizia Toia","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-29","location":[[" Draft opinion","Paragraph 2 a (new)"]],"meps":[124800,28340],"meta":{"created":"2019-07-03T06:33:23"},"new":["2a. Reiterates its position that","multinational companies in all sectors","should disclose in their financial","statements, by Member State and by third","country in which they have an","establishment, a comprehensive range of","aggregated information, including their","profit or loss before tax, taxes on profit or","loss, number of employees, assets held,","tax rulings issued by tax authorities etc.","(country-by-country reporting);","underlines the importance of making this","information easily available to the public,","possibly in the form of a central EU","register; calls on the Commission to take","any necessary step to reach this objective;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"29","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Dario Tamburrano, David Borrelli, Rolandas Paksas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-30","location":[[" Draft opinion","Paragraph 2 a (new)"]],"meps":[124813,124796,96694],"meta":{"created":"2019-07-03T06:33:24"},"new":["2a. Insist that the Commission should","coordinate the design of common rules in","order to eliminate current fiscal privileges","of multinational and transnational","companies (e.g. tax rulings, tax","agreements, etc.), favouring them in an","unfair way over SMEs, which have scarce","or none possibilities of developing for","themselves tailored tax optimisations;"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"30","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Dario Tamburrano, David Borrelli, Rolandas Paksas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-31","location":[["Draft opinion","Paragraph 2 b (new)"]],"meps":[124813,124796,96694],"meta":{"created":"2019-07-03T06:33:24"},"new":["2b. Requests the Commission to develop","initiatives for improving the identification","of tax havens and for applying severe","sanctions to European companies which","use them for avoiding their tax","responsibilities vis-\u00e0-vis the Member","States;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"31","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-32","location":[["Draft opinion","Paragraph 3"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used; believes that situation of double","non-taxation or very low taxation should","be avoided and that tax profits should be","taxed at least once in the market; believes","that to overcome complexity in the present","globalized economy and within an EU","single market this means this principle","should apply to the whole EU through a","single EU corporate tax system;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;",""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"32","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Jens Geier","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-33","location":[[" Draft opinion","Paragraph 3"]],"meps":[96833],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used; expects a declaration by the","Council to respect these principles in","national tax laws; points out that in","particular multinational corporations","(MNCs) use the over-complexity and","differences in national tax systems for","aggressive tax planning purposes; urges","therefore to increase transparency by","introducing extensive country-by-country","reporting and making it available to the","public;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"33","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Adam Gierek","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-34","location":[[" Draft opinion","Paragraph 3"]],"meps":[28379],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that all taxes, including those","on dividends, must be paid in the","countries where the real added value is","created and where public services and","infrastructures are used, in proportion to","that value, and not solely in the place","where the company is registered, unless it","is registered in the country where the sole","activity is conducted;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","","where public services and infrastructures","are used;"],"orig_lang":"pl","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"34","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf, Neoklis Sylikiotis","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-35","location":[["Draft opinion","Paragraph 3"]],"meps":[125047,96820,125091,23706,124689],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used; stresses, in this respect, the need","for clear, transparent and coherent rules","on the accounting of profits and value","creation, thus avoiding their \"ad hoc\"","transfer for taxation purposes,","particularly by means of intangibles;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"35","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Jean-Luc Schaffhauser","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-36","location":[["Draft opinion","Paragraph 3"]],"meps":[124755],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used; regards the automatic","transmission of bank and tax data","between Member States as essential in","this regard;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;","",""],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"36","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Inmaculada Rodr\u00edguez-Pi\u00f1ero Fern\u00e1ndez","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-37","location":[[" Draft opinion","Paragraph 3"]],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid in the","country in which profits are made;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"es","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"37","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-38","location":[[" Draft opinion","Paragraph 3"]],"meps":[96901],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","economic activity takes place or value is","created and where public services and","infrastructures are used;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"38","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Cora van Nieuwenhuizen","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-39","location":[[" Draft opinion","Paragraph 3"]],"meps":[125019],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","value is added;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"39","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Kaja Kallas, Pavel Teli\u010dka, Philippe De Backer","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-40","location":[["Draft opinion","Paragraph 3"]],"meps":[124697,124706,109337],"meta":{"created":"2019-07-03T06:33:24"},"new":["3. Stresses that taxes must be paid where","profits are made or value is created ;"],"old":["3. Stresses that taxes must be paid where","profits are made or value is created and","where public services and infrastructures","are used;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"40","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Anne Sander","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-41","location":[["Draft opinion","Paragraph 3 a (new)"]],"meps":[24594],"meta":{"created":"2019-07-03T06:33:24"},"new":["3a. Deplores the fact that national and","international tax legislation has not kept","pace with the digital revolution; supports,","therefore, the work being done under the","auspices of the OECD on the Base","Erosion and Profit Shifting (BEPS)","project, and calls on the Commission to","promote a harmonised definition of the","\u2018permanent establishment\u2019 of digital","enterprises, with a view to improving the","evaluation of profits generated in a given","area so that tax contributions can be set","accordingly;"],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"41","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-42","location":[[" Draft opinion","Paragraph 3 a (new)"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:24"},"new":["3a. Believes that fundamental corporate","governance principles of transparency","and accountability will contribute to a","strong and stable economy by reducing","market volatility and increasing trust in","businesses; calls for public, country-by-","country reporting on large enterprises in","all sectors to increase transparency","regarding their activities, in particular","regarding profits made, taxes on profit","paid and subsidies received; believes that","mandatory reporting in this area is an","important element of the corporate","responsibility of companies to","shareholders and society;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"42","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Massimiliano Salini, Antonio Tajani, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-43","location":[[" Draft opinion","Paragraph 3 a (new)"]],"meps":[125670,2187,124828],"meta":{"created":"2019-07-03T06:33:24"},"new":["3a. Acknowledges that the loopholes and","mismatches between 28 national tax","systems are being exploited by some","companies to use aggressive tax planning","and abusive tax practices, that erode","Member States' revenues and undermine","fair burden sharing between taxpayers","and fair competition for business, in","particular for SMEs, family businesses,","self-employed people and liberal","professions;"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"43","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Flavio Zanonato, Patrizia Toia","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-44","location":[["Draft opinion","Paragraph 3 a (new)"]],"meps":[124800,28340],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Believes that the European single","market needs a more transparent,","cooperative and progressively harmonised","taxation framework in order to function","effectively; stresses the fact that, in the","current situation, the European SMEs","can face unfair competition compared to","MNCs, which could artificially design","their structure in order to lower their tax","rates;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"44","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Jens Geier","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-45","location":[["Draft opinion","Paragraph 3 a (new)"]],"meps":[96833],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Points out that digitalisation also","challenges national tax systems and cross-","border activities; emphasises in this","respect the need for a consistent","application of general principles of","corporate taxation instead of a special tax","regime for digital companies;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"45","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Pavel Teli\u010dka","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-46","location":[[" Draft opinion","Paragraph 3 a (new)"]],"meps":[124706],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Requires that the prospective proposed","measures against corporate tax avoidance","reward those businesses which are not","engaged in tax avoidance practices and","which publish their country-by-country","reports on a voluntary basis;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"46","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Inmaculada Rodr\u00edguez-Pi\u00f1ero Fern\u00e1ndez","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-47","location":[[" Draft opinion","Paragraph 3 a (new)"]],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Calls on the Commission to produce a","common European definition of tax","havens, based on the OECD's criteria,","and to draw up a blacklist of firms which","evade tax and of firms which advise them;"],"orig_lang":"es","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"47","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Lefteris Christoforou, Neoklis Sylikiotis, Eleni Theocharous, Costas Mavrides, Demetris Papadakis","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-48","location":[[" Draft opinion","Paragraph 3 a (new)"]],"meps":[26837,124689,25704,124691,124692],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Believes that the sovereign rights of","Member States should be taken into","consideration, as well as the diversities on","economic, commercial and corporate","sectors in terms of affecting the growth","and development as well as the social","cohesion within the Member State and the","EU as such;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"48","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-49","location":[["Draft opinion","Paragraph 3 a (new)"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:25"},"new":["3a. Supports the principle of transparency","and of automatic exchange of information","in tax rulings among tax authorities;","notes that this can increase confidence","between Member States, specifically by","setting up automatic exchange of","information under the same rules,","obligations and rights for all Member","States;","(This amendment applies before point 4.)"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"49","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Antonio Tajani, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-50","location":[["Draft opinion","Paragraph 3 b (new)"]],"meps":[125670,2187,124828],"meta":{"created":"2019-07-03T06:33:25"},"new":["3b. Believes that tax rulings are crucial to","ensure legal certainty and business","friendly environment for tax payers, for","their daily work and for their investments","strategy;"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"50","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-51","location":[[" Draft opinion","Paragraph 4"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Supports the wide implementation of","country-by-country reporting for","multinational corporations including with","regards to main fiscal data, profits made","and subsidies received; underlines the","importance of ensuring the objective of","tax transparency to be fulfilled while","guaranteeing personal data protection and","freedom to conduct a business;","underscores the need to ensure that in no","case SMEs must see an increase in their","administrative burden;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between","transparency and confidentiality;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"51","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Dario Tamburrano, David Borrelli, Rolandas Paksas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-52","location":[[" Draft opinion","Paragraph 4"]],"meps":[124813,124796,96694],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business, in the","strict respect of the principle of public","interest; encourages, accordingly, the","identification of solutions that strike a","balance between transparency and","confidentiality, especially concerning the","automatic, immediate and exhaustive","exchange among Member States of all","relevant tax information;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","","and confidentiality;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"52","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Paloma L\u00f3pez Bermejo, Marisa Matias, Miloslav Ransdorf, Neoklis Sylikiotis","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-53","location":[["Draft opinion","Paragraph 4"]],"meps":[125047,96820,23706,124689],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Underlines the importance of","guaranteeing personal data protection","while ensuring transparency in corporate","taxation;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"53","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Aldo Patriciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-54","location":[["Draft opinion","Paragraph 4"]],"meps":[36392],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality, such as the","establishment of a certified data","collection, management and protection","system;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality;",""],"orig_lang":"it","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"54","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Inmaculada Rodr\u00edguez-Pi\u00f1ero Fern\u00e1ndez","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-55","location":[[" Draft opinion","Paragraph 4"]],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Underlines the need to guarantee","personal data protection and","confidentiality of information exchanged;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality;"],"orig_lang":"es","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"55","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-56","location":[[" Draft opinion","Paragraph 4"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:25"},"new":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged,","trade secrets and freedom to conduct a","business; encourages the identification of","solutions that strike a balance between","transparency and confidentiality;"],"old":["4. Underlines the importance of","guaranteeing personal data protection,","confidentiality of information exchanged","and freedom to conduct a business;","encourages the identification of solutions","that strike a balance between transparency","and confidentiality;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"56","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-57","meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:25"},"new":["4a. Stresses that EU initiatives should not","result in any increase of administrative","burdens and cost of compliance; believes","that all proposals should lead to a greater","legal certainty, transparency, simplicity","and rapidity of the administrative process;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"57","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-58","location":[["Draft opinion","Paragraph 5"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:26"},"new":["5. Recalls that, notwithstanding efforts","made, there are still cases of double","taxation that have to be resolved; urges","simpler, swifter and more transparent","solutions, in particular for SMEs, self-","employed workers and the professions;","calls in this regard for automatic exchange","of information between tax authorities to","be used to simplify use of credit for taxes","paid abroad;"],"old":["5. Suggests the simplification of","utilisation of the credit coming from taxes","paid in a foreign country, along with","consequent automatic exchange of","information between tax authorities;"],"orig_lang":"it","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"58","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-59","location":[["Draft opinion","Paragraph 5"]],"meps":[125047,96820,125091,23706],"meta":{"created":"2019-07-03T06:33:26"},"new":["5. Suggests a clarification on the","utilisation of the credit coming from taxes","paid in a foreign country, stressing the","need for automatic exchange of","information between tax authorities;","highlights the complexity of bilateral and","multilateral tax treaties, which are often","designed to include loopholes that favour","tax avoidance in conjunction with","domestic taxation schemes;"],"old":["5. Suggests the simplification of utilisation","of the credit coming from taxes paid in a","foreign country, along with consequent","automatic exchange of information","","between tax authorities;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"59","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-60","location":[[" Draft opinion","Paragraph 5"]],"meps":[96901],"meta":{"created":"2019-07-03T06:33:26"},"new":["5. Suggests the simplification of utilisation","of the credit coming from taxes paid in a","foreign country, along with consequent","automatic exchange of information","between tax authorities, where information","is being exchanged between Member","States and competent authorities in a","form of EU central register, which can be","accessed by competent authorities;"],"old":["5. Suggests the simplification of utilisation","of the credit coming from taxes paid in a","foreign country, along with consequent","automatic exchange of information","between tax authorities;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"60","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-61","location":[[" Draft opinion","Paragraph 5"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:26"},"new":["5. Suggests the simplification of utilisation","of the credit coming from taxes paid in a","foreign country, along with consequent","automatic exchange of information","between tax authorities and its public","disclosure;"],"old":["5. Suggests the simplification of utilisation","of the credit coming from taxes paid in a","foreign country, along with consequent","automatic exchange of information","between tax authorities;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"61","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-62","location":[["Draft opinion","Paragraph 5 a (new)"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:26"},"new":["5a. Calls for efficient harmonised","taxation of interest deduction in Europe","and for an urgent revision of the Council","Directive 2003/49/EC of 3 June 2003 on a","common system of taxation applicable to","interest and royalty payments made","between associated companies of different","Member States1 a regarding withholding","taxes;","___________","1a OJ L 157, 26.6.2003, p. 49"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"62","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Kri\u0161j\u0101nis Kari\u0146\u0161","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-63","location":[["Draft opinion","Paragraph 5 a (new)"]],"meps":[96901],"meta":{"created":"2019-07-03T06:33:26"},"new":["5a. Stresses the importance of strong tax","sovereignty and calls to retain the","taxation as a national competence in each","Member State, as the Treaty foresees it;","nevertheless encourages stronger","information exchange between competent","authorities on taxation matters;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"63","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kaja Kallas, Juan Carlos Girauta Vidal, Philippe De Backer","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-64","location":[[" Draft opinion","Paragraph 5 a (new)"]],"meps":[124697,125052,109337],"meta":{"created":"2019-07-03T06:33:26"},"new":["5a. Considers that the Commission and","Member States should further deploy","electronic solutions in taxation-related","procedures to reduce administrative","burdens and simplify cross-border","procedures ;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"64","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Jens Geier","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-65","location":[[" Draft opinion","Paragraph 6"]],"meps":[96833],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"65","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-66","location":[["Draft opinion","Paragraph 6"]],"meps":[125047,96820,125091,23706],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"66","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-67","location":[["Draft opinion","Paragraph 6"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"67","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Dario Tamburrano, David Borrelli","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-68","location":[[" Draft opinion","Paragraph 6"]],"meps":[124813,124796],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"68","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kaja Kallas, Pavel Teli\u010dka, Cora van Nieuwenhuizen","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-69","location":[[" Draft opinion","Paragraph 6"]],"meps":[124697,124706,125019],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"69","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ev\u017een To\u0161enovsk\u00fd","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-70","location":[["Draft opinion","Paragraph 6"]],"meps":[96713],"meta":{"created":"2019-07-03T06:33:26"},"new":["deleted"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"70","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-71","location":[["Draft opinion","Paragraph 6"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:26"},"new":["6. Suggests the Commission to assess the","different special economic zones existing","in Europe, used to boost growth and","economic recovery in delimited areas","deeply affected by the crisis or with high","rate of unemployment or to promote start-","ups; encourages in this regards the","exchange of best practices between tax","authorities; invites the Commission to","develop guidelines to promote a more","coordinated approach for the best tax","reduction schemes that can be applied at","European level, in order not to increase","the imbalances but to support the more","disadvantaged areas;"],"old":["6. Proposes to consider the introduction of","a temporary Union free zones programme","to promote the recovery of those areas in","the Member States most affected by the","crisis with the purpose of allowing them to","apply tax reductions to new economic","entities for the purpose of direct taxes;","believes that the Commission should carry","out the programme and proceed with the","identification of areas of intervention as","well as of the conditions of industrial","restructuring and growth plans to be","coordinated with, on the basis of","proposals by the Member State concerned."],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"71","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf, Neoklis Sylikiotis","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-72","location":[[" Draft opinion","Paragraph 6 a (new)"]],"meps":[125047,96820,125091,23706,124689],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Condemns the complicity of financial","and consultancy corporations in the","development of aggressive tax planning in","the EU;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"72","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Pavel Teli\u010dka","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-73","location":[[" Draft opinion","Paragraph 6 a (new)"]],"meps":[124706],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Requires that the access to the","information on ultimate beneficial","owner(s) of companies present in the EU","under Directive (EU) No 2015/849 of the","European Parliament and of the Council","of 20 May 2015 on the prevention of the","use of the financial system for the","purposes of money laundering or terrorist","financing1 a include also information on","global effective corporate tax rate of","companies on the basis of financial","accounts established and published under","Directive 2013/34/EU of the European","Parliament and of the Council of 26 June","2013 on the annual financial statements,","consolidated financial statements and","related reports of certain types of","undertakings1 b and that access to those","information is direct, online, without","unnecessary formalities and provided in a","language easily understandable to the","relevant public authorities;","___________","1a OJ L 141, 5.6.2015, p. 73","1b OJ L 182, 29.6.2013, p. 19"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"73","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-74","location":[["Draft opinion","Paragraph 6 a (new)"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Calls on the Commission to","thoroughly assess the impact of existing","\"tax free zones\" in the EU; asks the","Commission to evaluate whether the","application of tax reductions for SMEs, in","order to promote jobs and growth in","certain disadvantaged regions, are in line","with EU goals of greater tax transparency","and tackling tax evasion; stresses that","policies designed to provide tax benefits to","disadvantaged regions must not","undermine the existing EU legal","framework for regional aid;"],"old":[""],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"74","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Antonio Tajani, Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-75","location":[[" Draft opinion","Paragraph 6 a (new)"]],"meps":[2187,124828,125670],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Stresses that a precondition to","establish economic stability in the Union","on the long term is the achievement of a","Fiscal Union;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"75","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Kaja Kallas, Philippe De Backer","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-76","location":[[" Draft opinion","Paragraph 6 a (new)"]],"meps":[124697,109337],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Considers that initiatives for more","effective corporate taxation should","include proposals to improve the business","environment for start-ups such as tax","incentives for investors to reinvest capital","gains in higher-risk small European","businesses or clarified taxation rules for","share options ;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"76","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Anne Sander","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-77","location":[["Draft opinion","Paragraph 6 a (new)"]],"meps":[24594],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Notes that the impact of competition","within Europe on corporate tax rates is","felt most acutely in border areas; supports","the Luxembourg Presidency\u2019s proposal","that a new legal instrument be considered,","along the lines of the European Grouping","of Territorial Cooperation (EGTC), to","facilitate border areas\u2019 economic","development; calls on the Commission, in","this regard, to propose ad hoc legal","arrangements for simplifying, and","achieving convergence between, tax","policies in these areas;"],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"77","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-78","location":[["Draft opinion","Paragraph 6 a (new)"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Acknowledges that the challenges","launched by the digitalisation of the","economy have created the basis for a","stronger tax competition and can promote","potentially harmful tax schemes;","recognises at the same time the","importance to guarantee the freedom of","business location, the freedom of","investment decisions and to promote the","digital sector in Europe;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"78","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Cora van Nieuwenhuizen, Kaja Kallas","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-79","location":[[" Draft opinion","Paragraph 6 a (new)"]],"meps":[125019,124697],"meta":{"created":"2019-07-03T06:33:27"},"new":["6a. Strongly believes that, with the","objective of securing a global level","playing field, the combat against tax","fraud, tax evasion and tax avoidance","should take place within a wider","international context and in line with the","OECD recommendations;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"79","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-80","location":[[" Draft opinion","Paragraph 6 b (new)"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:27"},"new":["6b. While and until the full","implementation of the CCCTB,","underscores the need to support the work","of the TAXE special committee","investigating the misuse of patent boxes,","letterbox companies, and other fiscal","engineering practices designed to avoid or","minimize taxes, since any tax avoidance","ultimately translates into larger public","debt and/or an increase of taxes on SME","and citizens;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"80","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Paloma L\u00f3pez Bermejo, Marisa Matias, Sofia Sakorafa, Miloslav Ransdorf","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-81","meps":[125047,96820,125091,23706],"meta":{"created":"2019-07-03T06:33:27"},"new":["6b. Notes that the fall in corporate tax","revenues is one of the main factors","driving the public debt crisis and the","structural fall in available public","resources in many Member States;","stresses that industrial development","cannot be grounded on aggressive tax","dumping, but must rely on the structural","transformation of the economy through","public investment and planning;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"81","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Massimiliano Salini, Fulvio Martusciello","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-82","location":[["Draft opinion","Paragraph 6 b (new)"]],"meps":[125670,124828],"meta":{"created":"2019-07-03T06:33:27"},"new":["6b. Recognises in this regard the lack of","an European definition of permanent","establishment and economic substance;","encourages an European answer where","single measures at national level will not","solve the problem, but could instead","increase then complexity and the","mismatch among European countries;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"82","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Pavel Teli\u010dka","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-83","location":[["Draft opinion","Paragraph 6 b (new)"]],"meps":[124706],"meta":{"created":"2019-07-03T06:33:27"},"new":["6b. Invites to establish a rule that public","entities, including the EU, Member States","and enterprises owned by them, cannot","pay out public money to companies that","have not disclosed their ultimate","beneficial owner(s), global effective","corporate tax rate and country-by-country","reports;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"83","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Antonio Tajani, Fulvio Martusciello, Massimiliano Salini","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-84","location":[[" Draft opinion","Paragraph 6 b (new)"]],"meps":[2187,124828,125670],"meta":{"created":"2019-07-03T06:33:28"},"new":["6b. Calls on the Commission to create a","harmonised taxation system in all","Member States, and across the Union as a","whole, in view of fighting unfair","competition and enhancing the","competitiveness of EU companies;"],"orig_lang":"en","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"84","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":" Anne Sander","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-85","location":[[" Draft opinion","Paragraph 6 b (new)"]],"meps":[24594],"meta":{"created":"2019-07-03T06:33:28"},"new":["6b. Asks the Commission to propose","harmonised criteria for the exemption","from tax of companies\u2019 R&D investments,","with a view to realising the EU target for","research spending of 3% of GDP by 2020;"],"orig_lang":"fr","peid":"PE564.915v01-00","reference":"2015/2010(INL)","seq":"85","src":"http://www.europarl.europa.eu/doceo/document/ITRE-AM-564915_EN.pdf"},{"authors":"Ernest Maragall on behalf of the Verts/ALE Group","changes":{},"committee":["ITRE"],"date":"2015-10-06T00:00:00","id":"PE564.915-86","location":[["Draft opinion","Paragraph 6 c (new)"]],"meps":[124933],"meta":{"created":"2019-07-03T06:33:28"},"new":["6c. 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The Committee on Economic and Monetary Affairs adopted\na report by Anneliese DODDS (S&D, UK) and Luděk\nNIEDERMAYER (EPP, CR) in which recommendations are set out to the\nCommission on bringing transparency, coordination and convergence\nto corporate tax policies in the Union.
\nThese recommendations build on the work of\nParliaments Special Committee on Tax Rulings (TAXE\nCommittee), set up in the wake of the Luxleaks\nrevelations. While respecting Member States' sovereignty in\nrelation to tax policy, the report considered that there is a need\nfor EU legislative measures to improve transparency, coordination\nand convergence within corporate tax policies in the\nUnion.
\nThe present report lists a series of measures that\ncall for the Commission to propose as legislative acts.
\nTransparency: Members\ncalled on the European Commission to:
\nCoordination: Members\ncalled on the European Commission to:
\nConvergence: Members\ncalled on the European Commission to:
\nThe Committee on Economic and Monetary Affairs adopted\na report by Anneliese DODDS (S&D, UK) and Luděk\nNIEDERMAYER (EPP, CR) in which recommendations are set out to the\nCommission on bringing transparency, coordination and convergence\nto corporate tax policies in the Union.
\nThese recommendations build on the work of\nParliaments Special Committee on Tax Rulings (TAXE\nCommittee), set up in the wake of the Luxleaks\nrevelations. While respecting Member States' sovereignty in\nrelation to tax policy, the report considered that there is a need\nfor EU legislative measures to improve transparency, coordination\nand convergence within corporate tax policies in the\nUnion.
\nThe present report lists a series of measures that\ncall for the Commission to propose as legislative acts.
\nTransparency: Members\ncalled on the European Commission to:
\nCoordination: Members\ncalled on the European Commission to:
\nConvergence: Members\ncalled on the European Commission to:
\n