18 Amendments of Anneliese DODDS related to 2014/2144(INI)
Amendment 1 #
Motion for a resolution
Citation 1
Citation 1
– having regard to Article 3 of the Treaty on European Union (TEU) and; to Articles 26, 110-115 and 120 of the Treaty on the Functioning of the European Union (TFEU); and to Article 208 of the Lisbon Treaty,
Amendment 5 #
Motion for a resolution
Citation 40 a (new)
Citation 40 a (new)
- having regard to the Commission communication of 26 November 2014 on 'An Investment Plan for Europe' (COM(2014)903),
Amendment 10 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas the loss of such tax revenue means that there is less public money available for investment, which in turn means that less additional private investment can be stimulated, at a time when the Commission's stated focus is on jobs, growth and investment;
Amendment 11 #
Motion for a resolution
Recital A b (new)
Recital A b (new)
Ab. whereas recent scandals have demonstrated that certain companies, and certain Member States, have colluded to establish minimal tax rates that are fundamentally anti-competitive and run counter to the principles of the Single Market;
Amendment 17 #
Motion for a resolution
Recital D
Recital D
D. whereas many businesses, in particular multinationals, commonly structure their global tax position in a way that allows profit shifting towards lower tax jurisdictions or seek to secure preferential treatment to reduce their tax payments, a practice highlighted by recent revelations, public reaction to which has demonstrated that citizens across the Union are looking to their political leaders to take action to end such practices;
Amendment 140 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10a. Calls on the Commission to make tackling tax evasion a top priority, and to come up with wide-ranging and effective proposals against tax havens and avoidance in the first six months of 2015;
Amendment 141 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Requests thatCalls on the Commission to introduce tangible targets for reducing the tax gap at European and national levels so as to, as part of these proposals, a commitment to, and tangible targets for, halveing the tax gap by 202023 ; __________________ 23 European Parliament resolution of 12 December 2013 on the call for a measurable and binding commitment against tax evasion and tax avoidance in the EU (texts adopted, P7_TA(2013)0593).
Amendment 143 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Calls on the Commission to deliver this ambition by introducing: (i) public country-by-country reporting for cross-border companies in all sectors and in all the countries in which they operate, building on the introduction of this practice for the banking and extractive industries; (ii) a common EU position, agreed by the Member States, and a set of criteria for the definition of tax havens, alongside a public European blacklist of tax havens; (iii) a public European blacklist of companies known to be engaging in tax fraud, and the suspension or revocation of the banking licences of financial institutions if they assist in tax fraud;
Amendment 147 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Calls on the Commission and on Member States to support the establishment of an intergovernmental tax body under the auspices of the United Nations with the aim of ensuring that developing countries can participate on an equal footing in the development and reform of global tax policies;
Amendment 149 #
Motion for a resolution
Paragraph 12 b (new)
Paragraph 12 b (new)
12b. Calls on Member States to engage developing countries in the exchange of information by starting Global Forum pilot projects with developing countries that are not yet ready to sign or implement Multilateral Competent Authority Agreements (MCAA); and include developing countries by allowing them a transitional period towards reciprocal Automatic Exchange of Information, during which they receive information only;
Amendment 150 #
Motion for a resolution
Paragraph 12 c (new)
Paragraph 12 c (new)
12c. Calls on Member States to conduct a spill-over analysis of national tax policies in order to assess the impacts on developing countries; and to remove or reform those policies and practices that have negative impacts on developing countries in order to strengthen policy coherence for global development and ensure international cooperation in tax matters;
Amendment 151 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 165 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Requests that information excall Member States enhangce is extended to cross-border tax rulings to ensure that all companies operating in the EU fulfil their obligations in all MSs and enhance transparencytransparency and reduce the risk of aggressive tax planning by making cross-border tax rulings available to the public;
Amendment 187 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 197 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 211 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Calls on the Council to support unrestricted public access to beneficial ownership information for companies and trusts in the 4th Anti-Money Laundering Directive;
Amendment 213 #
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18b. Calls on all Member States to publish an impact assessment of their Special Purpose Entities and similar legal constructs, as well as data showing the flow of investments through such entities in their countries; furthermore, calls on Member States to introduce sufficiently strong substance requirements for all such entities to ensure that they cannot be abused for tax purposes;
Amendment 216 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Calls upon the Commission to intensify its use of EU state aid rules against aggressive tax planning, and to recognise that these practices are fundamentally anti-competitive and impede the ability of European SMEs to compete on a level playing field;