10 Amendments of Paul TANG related to 2016/0337(CNS)
Amendment 100 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) The European Commission, in its communication to the European Parliament and the Council of 21 September 2017 entitled "A fair and efficient tax system in the European Union for the Digital Single Market", believes that the CCCTB offers the basis to address the tax challenges posed by the digital economy.
Amendment 149 #
Proposal for a directive
Recital 8
Recital 8
(8) Taxable revenues should be reduced by business expenses and certain other items. Deductible business expenses should normally include all costs relating to sales and expenses linked to the production, maintenance and securing of income. To support innovation in the economy and modernise the internal market, deductions should be provided for research and development costs relating to expenses on staff, subcontractors, agency workers and freelancers, including super- deductions, and those should be fully expensed in the year incurred (with the exception of immovable property). Small starting companies without associated enterprises which are particularly innovative (a category which will in particular cover start-ups) should also be supported through enhanced super- deductions for research and development costs. In order to ensure legal certainty, there should also be a list of non-deductible expenses. A clear definition of costs of research and development is needed to avoid misuse of the deductions.
Amendment 187 #
Proposal for a directive
Recital 21 a (new)
Recital 21 a (new)
(21a) Recalls that EU treasuries lose up to 5.4 billion euros in tax revenue so far from not being able to tax the two biggest digital multinationals. The reason lies in the fact that activities in countries where these enterprises do not have a physical presence cannot be ascertained by tax authorities. This is a real and urgent social injustice that should be tackled via this directive. This directive offers a way to ascertain the presence of a digital permanent establishment in a Member State. Furthermore, for a phasing in period of two years, this directive first applies to digital enterprises with a substantial size and activity within the EU.
Amendment 188 #
Proposal for a directive
Recital 21 a (new)
Recital 21 a (new)
(21a) The two directives of the CCCTB proposal will enter into force at the same moment and thus imply a radical change in corporate taxation in Europe. Ahead of the implementation of this directive, national tax administrations should work in good cooperation with some selected companies as to ensure a smooth implementation. National tax administrations may encourage and incentivize companies to participate in this phase.
Amendment 208 #
Proposal for a directive
Article 2 – paragraph 1 a (new)
Article 2 – paragraph 1 a (new)
1a. Without prejudice to the conditions laid down in points (c) to (d) in paragraph1, this directive shall, for a phasing in period of two years after its implementation, apply first to a tax payer or an associated enterprise that is deemed to have a permanent establishment in the EU by offering a digital platform as laid down in article 5, paragraph 2a(new) of this directive.
Amendment 246 #
Proposal for a directive
Article 5 – paragraph 2 a (new)
Article 5 – paragraph 2 a (new)
Amendment 264 #
Proposal for a directive
Article 9 – paragraph 2 a (new)
Article 9 – paragraph 2 a (new)
2a. The costs for research and development referred to in paragraph 2 shall include only expenses on staff, subcontractors, agency workers and freelancers.
Amendment 274 #
Proposal for a directive
Article 9 – paragraph 3 – subparagraph 1
Article 9 – paragraph 3 – subparagraph 1
In addition to the amounts which are deductible as costs for research and development in accordance with paragraph 2, the taxpayer may also deduct, per tax year, an extra 50% of such costs, with the exception of the cost related to movable tangible fixed assets, that it incurred during that year. To the extent that costs for research and development reach beyond EUR 20 000 000, the taxpayer may deduct 25% of the exceeding amount.
Amendment 339 #
Proposal for a directive
Article 45 a (new)
Article 45 a (new)
Article 45a Effective Tax Contribution As long as the threshold laid down in point (c) of Article 2(1) of this directive still is in place, Member States shall monitor and publish the effective tax contribution of SMEs and MNEs across the Member States, as to ensure a level playing field.
Amendment 403 #
Proposal for a directive
Article 69 – paragraph 2 a (new)
Article 69 – paragraph 2 a (new)
The Commission shall monitor and publish its findings on the uniform implementation of this directive so as to avoid situations in which 28 competent authorities enforce 28 different regimes, and on the potential problems produced by differences in accounting regimes.