Procedure
Corporate tax: hybrid mismatches with third countries
Subjects: Company taxation
Rapporteur (the Member appointed to lead Parliament's work on this text): LUDVIGSSON Olle (S&D)
Summary
A directive on corporate tax and hybrid mismatches with third countries. The amendments build on Directive (EU) 2016/1164 and the OECD BEPS work to neutralise hybrid mismatches, branch and permanent-establishment mismatches, hybrid transfers and imported mismatches, address double deductions and conflicting tax rules across jurisdictions, financial penalties, and the perspective of developing countries.
57
Amendments
distinct, in window
8
Members
tabled at least one
1
Committee
8 Mar 2017
Dates
Official amendment documents
Connections
Related procedures
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Members who amended this procedure
8 Members · by amendment count1
Matt CARTHY
The Left (GUE/NGL) · 🇮🇪 Ireland
12(12 solo)
2Pirkko RUOHONEN-LERNER
European Conservatives & Reformists · 🇫🇮 Finland
9(9 solo)
3Eva JOLY
Greens / EFA · 🇫🇷 France
8(8 solo)
4Marco VALLI
EFDD · 🇮🇹 Italy
8(8 solo)
5Anneliese DODDS
Socialists & Democrats · 🇬🇧 United Kingdom
7(7 solo)
6Nils TORVALDS
Renew Europe · 🇫🇮 Finland
7(7 solo)
7Sirpa PIETIKÄINEN
European People's Party (EPP) · 🇫🇮 Finland
2(2 solo)
8Alfred SANT
Socialists & Democrats · 🇲🇹 Malta
1(1 solo)
The amendments, in full text
57 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
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