Procedure
Company taxation: parent companies and subsidiaries of different Member States, common system. Recast
2010/0387(CNS)·7th term·ECON·CNS - Consultation procedure·CompletedProcedure completed
Subjects: Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): GIEGOLD Sven (Verts/ALE)
Summary
Proposal to recast the common system of company taxation for parent companies and subsidiaries of different Member States. Amendments address the treatment of permanent establishments and the protection of national tax revenue against circumvention, the minimum holding and holding period conditions, and the statutory corporate tax rate thresholds at which profits are exempted or taxed, with reference to Article 293(2) TFEU.
11
Amendments
distinct, in window
2
Members
tabled at least one
1
Committee(s)
29 Jun 2011
Dates
Official amendment documents
Connections
Related procedures
Mutual assistance for the recovery of claims relating to taxes, duties and other measures
7th term · Company taxation
10amendments
Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast
7th term · Company taxation
18amendments
Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia
7th term · Company taxation
1amendments
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation
7th term · Company taxation
25amendments
Taxation: mandatory automatic exchange of information
7th term · Company taxation
51amendments
See these connections as a navigable graph — and walk from there to anything else.
Explore the graphFull record
Members who amended this procedure
2 Members · by amendment countThe amendments, in full text
11 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
The full amendment texts load as you scroll here.