# Taxation: rules to prevent the misuse of shell entities for tax purposes

European Parliament procedure 2021/0434(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Awaiting final decision. 170 committee amendments tabled by 19 Members between 2022-09-08 and 2022-09-08.

## What the amendments focus on

This dossier sets rules to prevent the misuse of shell entities for tax purposes. The amendments address undertakings lacking minimal substance used to obtain a tax advantage, the gateway criterion and reporting in annual tax returns, exemptions and carve-outs, the tax loss estimated at around EUR 20 billion per year, national tax administrations' capacities, links to social security and posting-of-workers obligations, and administrative cooperation.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Ernest URTASUN | Spain | Verts/ALE | 48 | https://amendeu.com/md/meps/124972.md |
| Paul TANG | Netherlands | S&D | 33 | https://amendeu.com/md/meps/125020.md |
| Evelyn REGNER | Austria | S&D | 33 | https://amendeu.com/md/meps/96998.md |
| René REPASI | Germany | S&D | 30 | https://amendeu.com/md/meps/229839.md |
| Jonás FERNÁNDEZ | Spain | S&D | 30 | https://amendeu.com/md/meps/125046.md |
| Aurore LALUCQ | France | S&D | 30 | https://amendeu.com/md/meps/197697.md |
| Isabel BENJUMEA BENJUMEA | Spain | PPE | 26 | https://amendeu.com/md/meps/197679.md |
| Lídia PEREIRA | Portugal | PPE | 21 | https://amendeu.com/md/meps/197738.md |
| Mick WALLACE | Ireland | GUE/NGL | 21 | https://amendeu.com/md/meps/197817.md |
| José GUSMÃO | Portugal | GUE/NGL | 21 | https://amendeu.com/md/meps/88715.md |
| Manon AUBRY | France | GUE/NGL | 21 | https://amendeu.com/md/meps/197533.md |
| Markus FERBER | Germany | PPE | 18 | https://amendeu.com/md/meps/1917.md |
| Gilles BOYER | France | RE | 10 | https://amendeu.com/md/meps/197577.md |
| Olivier CHASTEL | Belgium | RE | 10 | https://amendeu.com/md/meps/197463.md |
| Caroline NAGTEGAAL | Netherlands | RE | 10 | https://amendeu.com/md/meps/190519.md |

## Official source documents

- PE735.759: https://www.europarl.europa.eu/doceo/document/ECON-AM-735759_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2021-0434-CNS · machine-readable: https://amendeu.com/data/dossiers/2021-0434-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2021-0434-CNS
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