Empresas en Europa: Marco para el impuesto sobre sociedades

Presentada por Manon Aubry, Pasquale Tridico, Martin Schirdewan, Jussi Saramo

Añadido: (7 a) The Union should actively engage in international negotiations with a view to promoting the global harmonisation of rules and the allocation of taxing rights based on a formula reflecting tangible factors such as labour, assets and sales. The ongoing negotiations within the United Nations on international tax cooperation are a unique and timely opportunity in that regard. In that context, the abstention of several Member States is regrettable and they should be strongly encouraged to participate constructively and proactively in those discussions.

Texto tal como lo publica el PE, en inglés. PE778.803