# Corporate tax: hybrid mismatches with third countries

European Parliament procedure 2016/0339(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 57 committee amendments tabled by 8 Members between 2017-03-08 and 2017-03-08.

## What the amendments focus on

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.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Matt CARTHY | Ireland | GUE/NGL | 12 | https://amendeu.com/md/meps/124986.md |
| Pirkko RUOHONEN-LERNER | Finland | ECR | 9 | https://amendeu.com/md/meps/132366.md |
| Eva JOLY | France | Verts/ALE | 8 | https://amendeu.com/md/meps/96883.md |
| Marco VALLI | Italy | EFDD | 8 | https://amendeu.com/md/meps/124778.md |
| Anneliese DODDS | United Kingdom | S&D | 7 | https://amendeu.com/md/meps/124969.md |
| Nils TORVALDS | Finland | RE | 7 | https://amendeu.com/md/meps/114268.md |
| Sirpa PIETIKÄINEN | Finland | PPE | 2 | https://amendeu.com/md/meps/40599.md |
| Alfred SANT | Malta | S&D | 1 | https://amendeu.com/md/meps/124781.md |

## Official source documents

- PE599.858: http://www.europarl.europa.eu/doceo/document/ECON-AM-599858_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0339-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0339-CNS.json

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