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321 amendments sorted by date

  1. Amendment No.9 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gb. whereas the UAE has committed to implementing a list of measures to further improve judicial and law enforcement cooperation; whereas the written agreement between the UAE and...

  2. Amendment No.10 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gc. whereas, despite improvements in recent years, including the centralisation of access to the data, access to beneficial ownership information of corporate and other legal...

  3. Amendment No.8 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Ga. whereas the United Arab Emirates (UAE) is a major global trading and financial hub, plays an increased geopolitical role, and is an important economic partner of the Union;...

  4. Amendment No.13 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Ia. whereas Parliament deplores that, despite substantial evidence of the strategic deficiencies of the Russian AML/CTF framework and reported endemic levels of corruption and state- embedded...

  5. Amendment No.12 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    I. whereas Russia is a clear example of a jurisdiction that warrants assessment under those broader criteria, given its suspension from FATF, its ongoing illegal war of aggression against Ukraine,...

  6. Amendment No.11 to Luděk Niedermayer, Javier Zarzalejos, Fernando Navarrete Rojas, Isabel Benjumea Benjumea, Maravillas Abadía Jover, Carme

    Motion for a resolution Objection pursuant to Rule 114(3): amending Delegated Regulation (EU) 2016/1675 to add certain countries to the list of high-risk third countries, and to remove other countries from that list

    Gd. whereas Parliament acknowledges and welcomes the clear improvements in the AML/CFT framework in the UAE; whereas those improvements have accelerated since last year, in...

  7. Amendment No.192 to Recital 21 a (new)

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

    (21 a) Each BEFIT group should have a filing entity, which should determine the country of the filing authority and the competent tax authority which will lead the BEFIT team. As a matter of...

  8. Amendment No.419 to Article 72 – paragraph 1

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

    Member States shall lay down rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and shall take all necessary measures to ensure that they are...

  9. Amendment No.193 to Recital 21 b (new)

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

    (21 b) By 31 December 2026, the Commission should, where appropriate, submit a legislative proposal for a harmonised, common European taxpayer identification number. This will in turn not only...

  10. Amendment No.330 to Article 45 – paragraph 2 – subparagraph 2

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

    deleted

  11. Amendment No.304 to Article 38 – paragraph 1

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

    Where a company or a permanent establishment enters a BEFIT group, any unrelieved losses incurred up until five years before the entry date, in accordance with the corporate tax law of...

  12. Amendment No.357 to Article 45 – paragraph 9

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

    9. The Commission shall carry out a comprehensive review of the allocation rule as part of which it shall prepare a study on the composition and weight of the formula and...

  13. Amendment No.340 to Article 45 – paragraph 2 a (new)

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

    2 a. The Commission shall, by means of delegated acts laying down the necessary criteria identifying the two factors, including detailed rules on the calculation of these factors taking into...

  14. Amendment No.182 to Recital 18

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

    (18) To ensure that the rules of the common framework are implemented and enforced correctly, Member States should lay down rules on penalties applicable to infringements of national provisions...

  15. Amendment No.161 to Recital 12 a (new)

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

    (12 a) The importance of simplicity also suggests minimising the factors used for apportionment. Based on international experiences, such as the United States and Canada, the allocation...

  16. Amendment No.426 to Article 77 – paragraph -1 (new)

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

    -1. Three years after this Directive starts to apply, the Commission shall issue a legislative proposal to amend this Directive to make this system mandatory for companies with annual combined...

  17. Amendment No.240 to Article 3 – paragraph 1 – point 10 – point b

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

    (b) if the ultimate parent entity is not located in a Member State, the intermediate parent entity located in a Member State, or, in absence of such, the entity located in a Member...

  18. Amendment No.149 to Recital 10 c (new)

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

    (10 c) A fairer taxation of passive income also requires robust Controlled Foreign Company (CFC) rules for BEFIT group members in order to make them more resilient against profit shifting.

  19. Amendment No.354 to Article 45 – paragraph 8

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

    deleted

  20. Amendment No.299 to Article 22 a (new)

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

    Article22a Accelerated Green and Social depreciation rules 1. By way of derogation from Article 22, fixed assets acquired by BEFIT group members in the Union or in low-income countries that...

  21. Amendment No.320 to Article 45 – title

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

    Formulary allocation rule

  22. Amendment No.364 to Article 45 – paragraph 10

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

    deleted

  23. Amendment No.259 to Article 8 – paragraph 1

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

    With the exception of financial assets held for trading, as referred to in Article 11(1), and investments made for the benefit of life insurance policyholders bearing the investment risk in the...

  24. Amendment No.269 to Article 13 – paragraph 1

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

    1. A BEFIT group member shall adjust its financial accounting net income or loss to include the amount of exceeding borrowing costs, as referred to in Article 2 of Council Directive (EU) 2016/1164...

  25. Amendment No.341 to Article 45 – paragraph 3

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

    deleted

  26. Amendment No.346 to Article 45 – paragraph 4

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

    deleted

  27. Amendment No.314 to Article 42 – paragraph 2 – point b

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

    (b) a negative amount, the loss shall be carried forward for a maximum of five years and shall be set off against the next positive BEFIT tax base.

  28. Amendment No.383 to Article 48 – paragraph 2 a (new)

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

    2 a. The Commission shall prepare a detailed annual report on adjustments, as referred to in paragraph 2, applied in the Member States. The report shall be made publicly available.

  29. Amendment No.148 to Recital 10 b (new)

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

    (10 b) To guarantee a minimal level of taxation of royalties, a royalties limitation rule for BEFIT group members should be introduced in accordance with the Subject to Tax Rule as proposed by...

  30. Amendment No.298 to Article 22 – paragraph 5 a (new)

    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.

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