Activities of Bernard MONOT related to 2015/2010(INL)
Plenary speeches (2)
Bringing transparency, coordination and convergence to corporate tax policies (A8-0349/2015 - Anneliese Dodds, Luděk Niedermayer) FR
Bringing transparency, coordination and convergence to corporate tax policies (debate) FR
Amendments (7)
Amendment 12 #
Motion for a resolution
Recital C
Recital C
C. whereas, as a result of those tax rulings, some companies have enjoyed effective tax rates of less than 1 % on the profits they have shifted into Luxembourg, with the complicity of the country’s authorities and its Prime Minister, Mr Jean-Claude Juncker;
Amendment 44 #
Motion for a resolution
Recital J
Recital J
J. whereas the loss arising from BEPS also demonstrates the lack of a level playing- field between those companies which operate only in one country and pay their taxes there, and certain multinational companies which are able to shift profits from high tax to low tax jurisdictions and engage in aggressive tax planning, thereby reducing their overall tax base and placing additional pressure on public finances, and therefore on the Member States’ taxpayers;
Amendment 62 #
Motion for a resolution
Recital O
Recital O
O. whereas the power to legislate on corporate taxation is currently vested in the Member States and must continue to be;
Amendment 72 #
Motion for a resolution
Recital Q
Recital Q
Q. whereas the revelations of the LuxLeaks scandal and the work carried out by the TAXE Committee clearly show the need for Union legislative measures to improve transparency, coordination and convergence withinof policies on the corporate tax policiesbase in the Union;
Amendment 162 #
Motion for a resolution
Recital U – point viii
Recital U – point viii
Amendment 177 #
Motion for a resolution
Recital V – point i
Recital V – point i
(i) whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non- taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties;
Amendment 183 #
Motion for a resolution
Recital V – point ii
Recital V – point ii
(ii) whereas the Union should have its own up to date list of 'tax havens', which would not preclude an examination of the situation in certain US federal states, such as Delaware;