Rules against tax avoidance practices that directly affect the functioning of the internal market

Legislative proposal laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Amendments call for the Commission to withdraw the proposal and conduct an impact assessment, debate full implementation of the OECD anti-BEPS measures versus effects on Member States' competitiveness and business climate, raise a Common Consolidated Corporate Tax Base, the permanent-establishment definition, the OECD model tax convention, and whether fighting tax evasion is a national competence.