4 Amendments of Joachim SCHUSTER related to 2020/2258(INI)
Amendment 39 #
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competition between Member States; whereas the CoC Group has further failed to eradicate unfairly advantageous tax arrangements offered by some Member States to large companies and the consequential unfair competitive advantage created, such as harmful advance pricing arrangement (‘tax rulings’); whereas the CoC Group remains of purely intergovernmental nature;
Amendment 75 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the internal and external dimension of the work conducted by the CoC Group on HTP; notes that the external dimension of HTP is mainly dealt with by the CoC Group with the application of the ‘Fair Taxation’ criterion; considers that the EU list needs to be reformed at EU level; recommends that its process be formalised, notably via a legally binding instrument; deplores the lack of coherence between the criteria on HTP applied to Member States and the tougher criteria, in particular on economic substance, applied to third-country jurisdictions in the listing process;
Amendment 122 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the Commission to produce guidelines on how to design tax incentives with fewer risks of distorting the Single Market, notably by looking at the type(profit based or costs based), the temporal nature (temporary or permanent),the geographical limitation (economic zones) and the intensity (full or partial exemptions) of such incentives;
Amendment 194 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Considers the reform of the criteria of the CoC to be a matter of urgency and that it should assess, all regimes proposing a tax rate below the future internationally agreed minimum effective tax rate in the framework of Pillar II of the Inclusive Framework as being potentially harmful, unless the revenues qualifying for a deduction or a reduced tax rate comply with robust and progressive economic substance requirements; advises a minimum effective rate of 21 %, following the recommendations of the US Administration in the Made in America Tax Plan;