Activities of Kaja KALLAS related to 2015/2010(INL)
Shadow opinions (1)
OPINION Bringing transparency, coordination and convergence to Corporate Tax policies in the Union
Amendments (7)
Amendment 4 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting cleartransparent and fair tax rulings, combatting aggressive tax planning and; welcomes the initiative of the Commission to re-launching the Common Consolidated Corporate Tax Base scheme, stressing the importance to avoid any increase that should serve at reducing administrative burdens and cost of compliance for businesses and closing loopholes between national systems ;
Amendment 22 #
Draft opinion
Paragraph 2
Paragraph 2
2. Believes that fiscal policies and corporate taxation should be used as a tool to boost growth, jobs and developmentincrease Europe's international competitiveness ; believes that the Union must, by a more efficient, more transparent and fairer tax treatment for all companies, promote an attractive, competitive and balancedstable business environment that would allow businesses, including small and medium- sized enterprises, family businesses and self- employed people to operate simpler across the borders within the Union, innovative businesses to scale up, and the Union to better attract foreign investment; considers that the Commission should promote competitive, simplified and neutral tax systems, with a reduced number of exemptions;
Amendment 40 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that taxes must be paid where profits are made or value is created and where public services and infrastructures are used;
Amendment 64 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Considers that the Commission and Member States should further deploy electronic solutions in taxation-related procedures to reduce administrative burdens and simplify cross-border procedures ;
Amendment 69 #
Draft opinion
Paragraph 6
Paragraph 6
Amendment 76 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Considers that initiatives for more effective corporate taxation should include proposals to improve the business environment for start-ups such as tax incentives for investors to reinvest capital gains in higher-risk small European businesses or clarified taxation rules for share options ;
Amendment 79 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Strongly believes that, with the objective of securing a global level playing field, the combat against tax fraud, tax evasion and tax avoidance should take place within a wider international context and in line with the OECD recommendations;