Amendment No.165 to Recital 13
AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)
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Rasmus Andresen
MEP
Group of the Greens/European Free Alliance
Germany
Bündnis 90/Die Grünen
Amendments tabled
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Amendment No.249 to Article 5 – paragraph 1 – point a
AMENDMENTS 89 - 449 - Draft report Business in Europe: Framework for Income Taxation (BEFIT)
(a) the company is either the ultimate parent entity of the group
, the intermediate parent company of the group located in a Member State oror any other company of the group...