Activities of Cora van NIEUWENHUIZEN related to 2015/2010(INL)
Plenary speeches (1)
Bringing transparency, coordination and convergence to corporate tax policies (debate) NL
Amendments (30)
Amendment 6 #
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 clear and fair tax rulings, and combatting aggressive tax planning and re-launch; stresses that before reconsidering thea Common Consolidated Corporate Tax Base scheme, stressingcomprehensive research should be conducted on the different criteria on which such a scheme could be based, followed by an appropriate impact assessment; underlines the importance tof avoiding any increase in administrative burdens and cost of compliance;
Amendment 26 #
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 development; believes that the UnionMember States must, by a more efficient, more transparent and fairer tax treatment for all companies, promote an attractive, competitive and balanced 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;
Amendment 39 #
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 usvalue is added;
Amendment 69 #
Draft opinion
Paragraph 6
Paragraph 6
Amendment 71 #
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 convergencecoordination at union level to improve transparency within corporate tax policies in the Union;
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;
Amendment 97 #
Motion for a resolution
Recital T – point iii
Recital T – point iii
Amendment 119 #
Motion for a resolution
Recital T – point vii
Recital T – point vii
(vii) whereas the current Union-wide legal framework to protect whistleblowers is insufficient, and there exists significant variation between the ways in which different Member States provide protection for whistleblowers; whereas in the absence of such protection, those employees who hold vital information will understandably be reluctant to come forward and therefore that information will not be made available; whereas since whistleblowers helped to mobilise public attention on the issue of unfair taxation, Member States should consider measures that will protect such activity; whereas it would therefore be appropriate to offer Union-wide protection for whistleblowers who report suspected misconduct, wrongdoing, fraud or illegal activity to national regulators or, in cases of persistently unaddressed illegal activity that could affect the public interest, to the public as a whole; whereas such protection should be coherent with the overall legal system;
Amendment 134 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas ait should be investigated by meandatorys of an impact assessment if a Union-wide Common Consolidated Corporate Tax Base (CCCTB) would be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross-border activity; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS;
Amendment 164 #
Motion for a resolution
Recital U – point ix
Recital U – point ix
(ix) whereas, in addition to the issues mentioned in this report, the Commission should clearly set out how it will implement all 15 of the OECD/G20 BEPS project deliverables, and consider in which areas the Union should go further than the minimum standards which the OECD recommends;
Amendment 175 #
Motion for a resolution
Recital V – introductory part
Recital V – introductory part
V. whereas improved coordination alone will not solve fundamental problems arising from the fact that different rules regarding corporate taxation exist in different Member States; whereas part of the overall response to aggressive tax planning must involve the convergence of a limited numberordination of national tax practices; whereas this can be achieved while still preserving the sovereignty of Member States in relation to other elements of their corporate tax systems;
Amendment 185 #
Motion for a resolution
Recital V – point iii
Recital V – point iii
(iii) whereas the Union should apply counter measures towards companies who make use of such tax havens; whereas this has already been called for in the European Parliament's Report on the Annual Tax Report 20148 , which asked for the 'introduction of strong sanctions to prevent companies breaching or dodging tax standards, by refraining from granting EU funding and access to state aid or to public procurement to fraudulent companies or companies located in tax havens or countries distorting competition with favourable tax conditions; urges MSs to recover all types of public support given to companies if they are involved in breaching EU tax standards'; __________________ 8 http://www.europarl.europa.eu/sides/getDo c.do?pubRef=-//EP//TEXT+REPORT+A8- 2015-0040+0+DOC+XML+V0//EN
Amendment 204 #
Motion for a resolution
Recital W
Recital W
W. whereas the overall efficiency of tax collection, the notion of tax fairness and the credibility of national tax administrations are not undermined only by aggressive tax planning and BEPS activities; whereas the UnionMember States should take similarly decisive action to address the problems of tax evasion and tax fraud within both corporate and individual taxation as well as problems relating to the collection of taxes other than corporate taxes; whereas those other elements of tax collection and administration represent a substantial part of the existing tax gap;
Amendment 218 #
Motion for a resolution
Paragraph 3
Paragraph 3
Amendment 241 #
Motion for a resolution
Annex – title 1 – subtitle 3
Annex – title 1 – subtitle 3
Amendment 262 #
Motion for a resolution
Annex – title 1 – subtitle 4 - title
Annex – title 1 – subtitle 4 - title
Recommendation A4. Automatic exchange of information on tax rulings to be extended to all tax rulings and to a certain extent made public
Amendment 265 #
Motion for a resolution
Annex – title 1 – subtitle 4 - indent 1
Annex – title 1 – subtitle 4 - indent 1
Amendment 271 #
Motion for a resolution
Annex – title 1 – subtitle 4 - indent 2
Annex – title 1 – subtitle 4 - indent 2
Significantly increasing the transparency of tax rulings at the EU level, with due consideration given to business confidentiality and trade secrets and taking into account the current best practices applicable in some Member States via one of the following methods: ° requiring Member States or the Commission to produce an annual list, published in a fully public directory accessible to all, of companies with which they have concluded tax rulings, one year at the most after the tax ruling is signed by tax authorities ; ° requiring Member States or the Commission to publish a summary of the main important (anonymised) tax rulings that have been agreed in the previous year.
Amendment 281 #
Motion for a resolution
Annex – title 1 – subtitle 4 – indent 3
Annex – title 1 – subtitle 4 – indent 3
Assuming full responsibility as proposed in the tax transparency package presented by the Commission on 18 March 2015, which includes the Commission ensuring that it plays a full and meaningful role in the mandatory exchange of information on tax rulings and the creation of a secure, anonymised central directory accessible by the Member States and the Commission concerning all tax rulings agreed in the Union.
Amendment 296 #
Motion for a resolution
Annex – title 1 – subtitle 7 - introductory part
Annex – title 1 – subtitle 7 - introductory part
The European Parliament calls on the European CommissionMember States to bring forward a legislative proposal as follows:
Amendment 319 #
Motion for a resolution
Annex – title 2 – subtitle 1
Annex – title 2 – subtitle 1
The European Parliament calls on the European Commission to bring forward as soon as possible a legislative proposal for the introduction of a common corporate tax base: As a first step, by June 2016, a mandatory Common Corporate Tax Base (CCTB) in the Union, with an exemption for small- and medium-sized enterprises and companies with no cross-border activity, in order to have only one set of rules for companies operating in several Member States to calculate their taxable profits. As a second step, as soon as possible and certainly no later than the end of 2017, a mandatory CCCTB, taking into due consideration the range of different options (factoring in the costs, for example, of incorporating small and medium enterprises and companies with no cross-border activity); During the interim period between the introduction of mandatory CCTB and that of full CCCTB, a set of measures to reduce profit shifting (mainly via transfer pricing) including a Union anti-BEPS legislative proposal. These measures should include a temporary cross-border loss offset regime only if the Commission can guarantee that it will be transparent and will not create the possibility of misuse for aggressive tax planning. The Commission should consider to what extent it would be necessary to harmonise accounting principles in order to prepare the underlying accounting data to be used for CCCTB purposesinvestigate by means of an impact assessment the different possibilities of a common corporate tax base.
Amendment 359 #
Motion for a resolution
Annex – title 2 – subtitle 3 – indent 3
Annex – title 2 – subtitle 3 – indent 3
Amendment 372 #
Motion for a resolution
Annex – title 3 – subtitle 1
Annex – title 3 – subtitle 1
Amendment 387 #
Motion for a resolution
Annex – title 3 – subtitle 3
Annex – title 3 – subtitle 3
Amendment 394 #
Motion for a resolution
Annex – title 3 – subtitle 4
Annex – title 3 – subtitle 4
Amendment 401 #
Motion for a resolution
Annex – title 3 – subtitle 5
Annex – title 3 – subtitle 5
Amendment 403 #
Motion for a resolution
Annex – title 3 – subtitle 6
Annex – title 3 – subtitle 6
Amendment 413 #
Motion for a resolution
Annex – title 3 – subtitle 8 – indent 3
Annex – title 3 – subtitle 8 – indent 3
Amendment 415 #
Motion for a resolution
Annex – title 3 – subtitle 8 – indent 4
Annex – title 3 – subtitle 8 – indent 4
Amendment 420 #
Motion for a resolution
Annex – title 4 – subtitle 1
Annex – title 4 – subtitle 1