Faster and Safer Relief of Excess Withholding Taxes

Wording as published by the EP, in English.

1. Amendment 63Rejected

   Article 17 a (new)

   Tabled by José Gusmão, Manon Aubry, Martin Schirdewan · The Left

   Added: Article 17a Minimum effective tax rate The Commission shall put forward by 2026 a legislative proposal to design a framework that ensures a minimum effective tax rate of 30% for intra-EU flows of dividends, royalties and interests.

2. Amendment 64Rejected

   Article 17 b (new)

   Tabled by José Gusmão, Manon Aubry, Martin Schirdewan · The Left

   Added: Article 17b Revision of IRD and PSD 1. The Commission shall present a revision of the Interest and Royalties Directive in order to guarantee a minimum effective tax rate and implement strong anti-abuse rules. 2. The Commission shall present a revision of the Parent-Subsidiary Directive in order to guarantee a minimum effective tax rate and implement strong anti-abuse rules.

3. Amendment 65Rejected

   Article 17 c (new)

   Tabled by José Gusmão, Manon Aubry, Martin Schirdewan · The Left

   Added: Article17c European financial asset registry 1. The Commission shall put forward by 2026 a legislative proposal to design a European financial asset registry, consolidating a network of national registries. 2. The registry referred to in paragraph 1 shall record the beneficial ownership of financial assets and be managed by public administrations.

4. Amendment 66Rejected

   Article 17 d (new)

   Tabled by Martin Schirdewan, José Gusmão, Manon Aubry · The Left

   Added: Article 17d System for reconciling payments and refunds of capital gains tax The Commission shall put forward by the end of 2025 a legislative proposal to set up a database-supported system to automatically cross-check all refund claims against capital gains tax paid in Member States in order to protect the integrity of the internal market against tax fraud.