# Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: tackling double non-taxation

European Parliament procedure 2013/0400(CNS) (CNS - Consultation procedure, 7th term, committee ECON / JURI). Stage: Procedure completed. 25 committee amendments tabled by 6 Members between 2014-01-30 and 2014-02-28.

## What the amendments focus on

This dossier concerns the common system of taxation for parent companies and subsidiaries of different Member States, tackling double non-taxation. Amendments insert a common anti-abuse provision against artificial arrangements, debate effective and statutory corporate tax rate thresholds, criticise the arm's length and separate entity approach in favour of unitary taxation with formula apportionment, address aggressive tax planning by transnational corporations, and call for review reports on the directive's effectiveness.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Jürgen KLUTE | Germany | GUE/NGL | 10 | https://amendeu.com/md/meps/96769.md |
| Philippe LAMBERTS | Belgium | Verts/ALE | 5 | https://amendeu.com/md/meps/96648.md |
| Sebastian Valentin BODU | Romania | PPE | 4 | https://amendeu.com/md/meps/39722.md |
| Jean-Pierre AUDY | France | PPE | 2 | https://amendeu.com/md/meps/33775.md |
| Sylvie GOULARD | France | ALDE | 2 | https://amendeu.com/md/meps/97137.md |
| Dimitar STOYANOV | Bulgaria | NI | 2 | https://amendeu.com/md/meps/34254.md |

## Official source documents

- PE528.035: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-528.035+02+DOC+PDF+V0//EN&language=EN
- PE529.823: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-529.823+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2013-0400-CNS · machine-readable: https://amendeu.com/data/dossiers/2013-0400-CNS.json

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