# Company taxation: parent companies and subsidiaries of different Member States, common system. Recast

European Parliament procedure 2010/0387(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure completed. 11 committee amendments tabled by 2 Members between 2011-06-29 and 2011-06-29.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Liem HOANG NGOC | France | S&D | 6 | https://amendeu.com/md/meps/96950.md |
| Sven GIEGOLD | Germany | Verts/ALE | 5 | https://amendeu.com/md/meps/96730.md |

## Official source documents

- PE465.004: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-465.004+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2010-0387-CNS · machine-readable: https://amendeu.com/data/dossiers/2010-0387-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2010-0387-CNS
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