19 Amendments of Cora van NIEUWENHUIZEN related to 2016/2038(INI)
Amendment 18 #
Motion for a resolution
Recital A
Recital A
A. whereas the ‘Panama Papers’ and ‘LuxLeaks’ scandals, as revealed by the International Consortium of Investigative Journalists (ICIJ), have shown the urgent need for the EU and its Member States to fight tax evasion and avoidance and act for increased cooperation and transparency in order to re-establish tax justicefairness and an equal level playing field;
Amendment 97 #
Motion for a resolution
Recital K
Recital K
K. whereas some Member States have prepared their own lists of uncooperative jurisdictions; whereas there are big differences between these lists as to how uncooperative jurisdictions or tax havens are defined or assessed; whereas the OECD’s list of uncooperative jurisdictions has not proved effective; whereas a common Union-wide already has a list of uncooperative jurisdictions is still lacking;
Amendment 177 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Welcomes the Anti-tax Avoidance Package (ATAP) published by the Commission on 28 January 2016, as well as all legislative proposals and communications already undertaken afterwards; calls on the Council to reach a unanimous position on the ATAP and keep the Anti-Tax Avoidance Directive as one single directive; welcomes the initiative to create a common Union list of uncooperative jurisdictions in the External Strategy for Effective Taxation;
Amendment 201 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Welcomes the Commission’s adoption on 12 April 2016 of a proposal for a directive amending Directive 2013/34/EU as regards disclosure by companies, their subsidiaries and branches, of information relating to income tax and to increased transparency in company tax; regrets, however, that the proposed scope, criteria and thresholds are not in line with the previous positions adopted by Parliament;
Amendment 230 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used by MNEs for tax evasionavoidance schemes such as intera-group loans;
Amendment 232 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used by MNEs for tax evasion schemes such as intera-group loans;
Amendment 255 #
Motion for a resolution
Subheading 10
Subheading 10
Amendment 257 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Notes that so far, the only concrete initiative taken by the Commission regarding uncooperative jurisdictions, including overseas territories, has been the External Strategy for Effective Taxation; observes that until now the criteria for listing of uncooperative jurisdictions by the OECD have not proved efficient in tackling this issue and have not served as a deterrent;
Amendment 260 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 275 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 294 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Member States to renegotiate their bilateral tax treaties with third countries in order to introduce anti- abuse clauses and thus prevent ‘treaty shopping’; stresses furthermore that this process would be expedited considerably if the Commission were mandated by Member States to negotiate such tax treaties on behalf of the Union;
Amendment 297 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 319 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not, in all cases, proven effective in fostering innovation in the Union, but are, rather, used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well-known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill-not in all cases a suited tool for achieving economic objectives; insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is oftencan be arbitrary and that current models can lead to a race to the bottom with regard to the effective tax contribution of MNEs;
Amendment 324 #
Motion for a resolution
Paragraph 19
Paragraph 19
Amendment 352 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls on the Commission to come forward with a Union CStresses that professional codes of Cconduct for all advisory services, including a Union incompatibility regime foalready exist at national level; points at the possibility for Member Stax advisers, in order to prevent them from advising both public and private sectors and to prevent other conflicts of intertes to exchange these codes as best practicest;
Amendment 360 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of clear separation between tax advising services and auditing services within accountancy firms; asksnotes that the Commission to study the possibility of revising the Accounting Directive and Regulation to this effectalready addressed this issue in its recent audit reform; therefore urges the Commission to monitor the effectiveness of these new rules;
Amendment 372 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Calls on the Commission to analyse the possibility of introducing proportional financial liability for banks and financial institutions facilitating transfers to known tax havens, as defined by the future common Union list of tax havens and uncooperative tax jurisdictions;
Amendment 374 #
Motion for a resolution
Paragraph 27
Paragraph 27
27. Calls on the Commission to strengthen the requirements on banks to report to the Member States’ tax authorities transfers to and from jurisdictions included on the common Union list of tax havens and uncooperative tax jurisdictions;
Amendment 458 #
Motion for a resolution
Paragraph 38
Paragraph 38