Activities of Brian HAYES related to 2015/2010(INL)
Plenary speeches (1)
Bringing transparency, coordination and convergence to corporate tax policies (A8-0349/2015 - Anneliese Dodds, Luděk Niedermayer)
Amendments (10)
Amendment 38 #
Motion for a resolution
Recital G
Recital G
G. whereas aggressive tax planning consists in taking advantage of the technicalities of a tax system, or of mismatches between two or more tax systems, for the purpose of reducing tax liability; whereas aggressive tax planning schemes often result in the use of a combination of international tax mismatches, very favourable specific national tax rules and the use of tax havens; whereas, unlike aggressive tax planning, tax fraud and tax evasion constitute an illegal activity of evading tax liabilities;
Amendment 135 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) would be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross- border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS;
Amendment 165 #
Motion for a resolution
Recital U – point ix
Recital U – point ix
(ix) whereas, in addition to the issues mentioned in this report, the Commission should clearly set out how it will implement all 15 of the OECD/G20 BEPS project deliverables, and consider in which areas; whereas Union action on corporate taxation must be in line with OECD BEPS principles; whereas the Commission should review the implementation of the OECD/G20 BEPS project deliverables after a number of years to examine if the Union should go further than the minimum standards which the OECD recommends;
Amendment 193 #
Motion for a resolution
Recital V – point vii
Recital V – point vii
(vii) whereas the Commission's ongoing investigations into alleged breaches of the Union state aid rules have revealed a degree of uncertainty regarding the way in which those rules should be applied; whereas to rectify thisin this regard, the Commission should publish binding guidelines to clarify how it will determine instances of tax-related state aidupdate its guidelines on state aid rules, thereby providing more legal certainty for companies and Member States alike;
Amendment 277 #
Motion for a resolution
Annex – title 1 – subtitle 4 – indent 2 – point 2
Annex – title 1 – subtitle 4 – indent 2 – point 2
Amendment 323 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 1
Annex – title 2 – subtitle 1 – paragraph 1
Amendment 332 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 2
Annex – title 2 – subtitle 1 – paragraph 2
Amendment 342 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 3
Annex – title 2 – subtitle 1 – paragraph 3
Amendment 347 #
Motion for a resolution
Annex – title 2 – subtitle 1 – paragraph 4
Annex – title 2 – subtitle 1 – paragraph 4
Amendment 373 #
Motion for a resolution
Annex – title 3 – subtitle 1 – indent 1
Annex – title 3 – subtitle 1 – indent 1