# Corporate taxation: common system of taxation applicable to interest and royalty payments. Recast

European Parliament procedure 2011/0314(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure lapsed or withdrawn. 18 committee amendments tabled by 5 Members between 2012-06-08 and 2012-06-08.

## What the amendments focus on

The dossier recasts the common system of taxation applicable to interest and royalty payments. Amendments propose a minimum corporate tax rate of 25%, refine the exemption from source taxation conditioned on the beneficial owner and a 25% holding threshold, add anti-abuse provisions against tax fraud, evasion and avoidance, and require companies to prepare annual accounts and tax data in eXtensible Business Reporting Language (XBRL).

## 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 |
| Jürgen KLUTE | Germany | GUE/NGL | 4 | https://amendeu.com/md/meps/96769.md |
| Wolf KLINZ | Germany | ALDE | 4 | https://amendeu.com/md/meps/28244.md |
| Ivo STREJČEK | Czechia | ECR | 3 | https://amendeu.com/md/meps/28320.md |
| Sven GIEGOLD | Germany | Verts/ALE | 1 | https://amendeu.com/md/meps/96730.md |

## Official source documents

- PE491.094: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-491.094+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2011-0314-CNS · machine-readable: https://amendeu.com/data/dossiers/2011-0314-CNS.json

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