Manon Aubry

Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

2. The conditions referred to in paragraph 1 shall aim, in particular, at enhancing the efficiency, transparency and accountability of the public finance management systems and the rule of law...

Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

(6a) Until safe return, the Union should call on Egypt to ensure official recognition and legal status of Palestinian refugees, guaranteeing them access to essential services, in particular...

Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

2. The Commission services and the European External Action Service shall monitor the fulfilment of this pre-condition throughout the life-cycle of the Union's macro-financial assistance...

Report on the proposal for a decision of the European Parliament and of the Council on providing macro-financial assistance to the Arab Republic of Egypt

The Commission shall regularly inform the European Parliament and the Council of developments regarding the Union's macro-financial assistance, including disbursements thereof, as well as...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(7 c) To fight against global tax avoidance, Member States could also unilaterally collect the tax deficit of multinationals: the difference between what a corporation pays in taxes globally...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

6. Notwithstanding paragraph 5, no amended tax assessment shall be issued, in order to adjust the BEFIT tax base, where the difference between the initially declared BEFIT tax base and the revised...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(1 b) In 2011, the Commission made a proposalfor a common consolidated corporate tax base, better known under the acronym CCCTB. After four years of technical discussions, negotiations...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(3) Albeit different in their design, the fundamental features of corporate income tax systems are similar as they lay down rules aiming towards the same objective, i.e., to arrive at a taxable...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

3. Where two or more groups merge to form a single group, the threshold of EUR 40 000 000 referred to in paragraph 1 shall be deemed to be met for any fiscal year prior to the merger if...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

2. Where the BEFIT EU tax base in a given year is:

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(8 a) This Directive should lay down rules extending the concept of a permanent establishment so as to include a significant economic presence through which a business is wholly or partly...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(a) in the first fiscal year ending after the demerger, each of the demerged groups has annual combined revenues of EUR 40 000 000 or more in that fiscal year;

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

Computation of the BEFIT EU tax base

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(c) for allocating the BEFIT tax base to eligible BEFIT group members based on a formulary apportionment described in article 45a;

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(b) all other fixed tangible assets: their useful life as assessed in accordance with the acceptable accounting standard in the Union referred to in Article 7, but not less than 5 years.

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(a) all buildings as well as any other type of immovable property and structure in use for the business: 50 years;

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

4. Notwithstanding paragraph 3, no amended tax assessment shall be issued in order to adjust the BEFIT tax base, where the difference between the initially declared BEFIT tax base and the revised...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(1 a) In 1975, the European Commission tabled a proposal to minimize the differences between Member States' corporate tax rates. Under the proposal, Member States could still choose their own...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(5) The environment for doing business in the internal market should be made more attractive with the aim to stimulate growth and investment in the Union. For this purpose, the enactment of a...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

Article 45b Composition of the labour factor 1. The labour factor shall consist, as to one half, of the total amount of the payroll of a BEFIT group member as its numerator and the total...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(a) a positive amount, the profit shall be allocated in accordance with the rule set under Article 45a;

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

3 a. All supporting documentation that was used to build the BEFIT tax base referred to in paragraph 3, point (d)(ii) shall be kept for at least ten years to be made available to the competent...

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

5 a. Member States are not allowed to grant further entitlement to depreciate to a BEFIT group member other than those specified in this Section.

AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

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AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)

(12) To achieve the key objective of creating a simplified corporate tax framework, the preliminary tax results for each group member should be aggregated into one single common tax base, in order...