5 Amendments of Paul TANG related to 2014/2144(INI)
Amendment 21 #
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; whereas SME's, that are not in the position to seek these circumstances, and individual tax payers, are strongly disadvantaged by these practices;
Amendment 142 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Requests that the Commission introduce tangible targets for reducing the tax gap at European and national levels so as to halve the tax gap by 202023 ; which could be part of the Europe 2020 monitoring; __________________ 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 159 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Welcomes country-by-country (CbC) reporting; calls on the Commission to introduce as a next step CbC reporting for cross-border companies in all sectors and in all the countries in which they operate; urges the Commission for a timely implementation in those sectors where mandatory CbC is already laid down in legislation, such as the banking sector;
Amendment 205 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Calls for authorities to suspend or revoke the banking or advisory licences of financial institutions accountants, law firms or other financial advisors if they assist in tax fraud;
Amendment 238 #
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Calls for a review of the mandate of the Code of Conduct Group in order to improve its effectiveness by making its recommendation binding in nature and provide ambitious results for example by setting up the obligation to publish tax breaks and subsidies for corporations; asks the Code of Conduct Group, furthermore, to provide and promptly publish an oversight of the extent to which countries meet the recommendation set out by the group in its six-monthly progress report to the finance ministers;