On the website of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) the TAXE Report (dated November 5, 2015) is published. Earlier already the Draft version of the report and 1047 proposed amendments were published. The report that is now published seems to be meant for the plenary, single reading which is scheduled for later this month.

The report is 87 pages long and consists out of:

·        MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION 

·        ANNEX 1: LIST OF PERSONS MET (COMMITTEE MEETINGS AND DELEGATIONS)

·        ANNEX 2: LIST OF ANSWERS BY COUNTRY/INSTITUTION

·        ANNEX 3: MULTINATIONAL CORPORATIONS INVITED TO APPEAR IN COMMITTEE MEETINGS (This Annex shows the replies on the first round of invitations, in the current round more multinationals have been invited)

·        ANNEX 4 : REPORT ON DELEGATION TO BELGIUM

·        ANNEX 5 : REPORT ON DELEGATION TO LUXEMBOURG

·        ANNEX 6 : REPORT ON DELEGATION TO SWITZERLAND

·        ANNEX 7 : REPORT ON DELEGATION TO IRELAND

·        ANNEX 8 : REPORT ON DELEGATION TO THE NEDERLANDS

·        ANNEX 9 : REPORT ON DELEGATION TO THE UNITED KINGDOM

·        MINORITY OPINION

·        RESULT OF FINAL VOTE IN COMMITTEE RESPONSIBLE

·        FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE

The fact that the report is already published on TAXE’s website and is even called “Committee report tabled for plenary, single reading” makes one wonder how TAXE sees the meeting it will have with several multinationals on November 16, 2015. Because in its communications regarding the second round of invitations sent out to multinationals TAXE has always given the impression that this November 16th meeting would provide these multinationals with one more chance to contribute to TAXE’s work. The last sentence of the press release issued by TAXE on October 16, 2015 regarding this second round of invitations sent out to multinationals reads as follows: “A draft report by Elisa Ferreira (S&D, PT) and Michael Theurer (ALDE; DE) will be put to a vote by the Tax Rulings Committee in Strasbourg on 26 October, then by Parliament as a whole at its November II session. This would allow amendments to be tabled, as a result of the 16 November meeting, before the plenary vote.”

Click here to be forwarded to the TAXE report of November 5, 2011 as published on TAXE’s website.

Click here to the most recent version of the list of invitations sent out to multinationals and their replies (November 11, 2015 version) as available on the website of TAXE.

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