Local view for "http://purl.org/linkedpolitics/eu/plenary/2015-10-05-Speech-1-220-000"
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"en.20151005.14.1-220-000"2
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"Mr President, today the OECD released the 2015 Final Report on Base Erosion and Profit Shifting (BEPS). I broadly welcome what is in this report, and in this context I am pleased to see that Ireland will be one of the first EU countries to introduce new rules on country-by-country reporting. However, I wish to highlight something called the ‘principal purposes test’ which is in Action 6 of BEPS.
This test means that if one Member State believes that the principal purposes of various transactions of a particular company were to obtain tax treaty benefits, then they could deny those benefits. Therefore, you could have a situation between Member States – this is in terms of tax treaties – where, for example, Germany could have different arrangements with companies in the UK than they might have in Ireland.
My question is: how does this sit with freedom of establishment, which is one of the basic freedoms in the Treaty? Has the Commission looked at the possibility that these rules could violate the Treaties? What we need are common standards against treaty shopping, not arbitrary case-by-case decisions by Member States."@en1
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