10 Amendments of Luděk NIEDERMAYER related to 2022/2146(INI)
Amendment 18 #
Motion for a resolution
Citation 28 a (new)
Citation 28 a (new)
– having regard to the statement of the Organisation for Economic Cooperation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) entitled ‘Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy’, which had been joined and agreed to by 137 out of 141 members as of 4 November 2021
Amendment 40 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. Whereas as of the 4 November 2021, 137 out of 141 members of the OECD/G20 Inclusive Framework on BEPS, including all EU Member States, agreed on the reform of the international tax system through a two-pillar solution to address the challenges stemming from the digitalisation of the economy, including placing multilaterally agreed limitations on profit shifting;
Amendment 71 #
Motion for a resolution
Recital F
Recital F
F. wWhereas tax policy fragmentation creates various obstacles for citizens and companies in the single market, particularly small and medium-sized enterprises (SMEs); including legal uncertainty, red tape, the risk of double taxation and difficulties claiming tax refunds whereas these obstacles discourage cross-border economic activity and can distort the single market;
Amendment 86 #
Motion for a resolution
Recital G
Recital G
G. wWhereas the debt-equity bias in corporate taxation allows for generous tax deductions on interest payments; whereas equity financing costs cannot be deducted in a similar manner. Whereas there is a structural disadvantage facing companies that rely on equity financing, in particular if they are young and small companies with poor access to credit;
Amendment 108 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that EU Member States cooperating on corporate taxation is not a goal in itself, but rather a tool to complete, improve and further develop the single market; calls on the Commission and the Council to assist our companies to improve the investment climate and make corporate taxation less burdensome, more sustainable and orientated towards improving Europe’s competitiveness;
Amendment 131 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. TRecognizes EU’s past actions against aggressive profit shifting in line with international developments at the level of the OECD/G20; takes note of the numerous tax directives since 2011 that have led to fairer, simpler and more effective corporate taxation in the EU, and to a high number of tax compliance obligations on companies within the EU21 ; _________________ 21 See notably the Anti-Tax Avoidance Directives (ATAD I and ATAD II), the amendments of the Directive on administrative cooperation in the field of taxation (DAC 1 to DAC 7), the revision of the Parent Subsidiary Directive, the EU Dispute Settlement Directive, the Public Country-by-Country Reporting Directive, or the Pillar Two Directive.
Amendment 137 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Deplores the fact that the Member States have implemented and applied tax directives in a divergent manner, undermining the proper functioning of the single market and leading to misalignment in tax bases, more red tape and higher compliance costs; deplores, in this regard, the observation of the Commission of January 2022 that national tax systems, tax administrations and, in general, differences in the broader public administration of the countries do have an impact on the burden of compliance;
Amendment 141 #
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Takes note of the Council agreement of November 2022 on broadening the scope of the Code of Conduct on Business Taxation;; calls on the Code of Conduct Group on Business to Taxation to make full use of its revised mandate;
Amendment 237 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
Amendment 277 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Takes note of the Commission proposal of 11 May 2022 addressing the debt-equity bias; deplores the Council decision of 6 December 2022 to suspend the examination of the proposal; calls on the Council to relaunch negotiations on this proposal and adopt the Commission’s proposal with amendments as soon as possible ;