Activities of Paul TANG related to 2020/0148(CNS)
Plenary speeches (1)
Administrative cooperation in the field of taxation (debate)
Amendments (13)
Amendment 43 #
Proposal for a directive
Recital 2
Recital 2
(2) In the past years, the Commission has been monitoring the application and, in 2019, completed an evaluation of Directive 2011/16/EU22. While significant improvements have been made in the field of automatic exchange of information, there is still a need to improve existing provisions that relate to all forms of exchanges of information and administrative cooperation. In order to take into account the evolution of the situation with regard to tax transparency, this directive might need to be regularly updated. _________________ 22European Commission, Commission Staff Working Document, Evaluation of the Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, SWD(2019) 328 final.
Amendment 48 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) Proper identification of taxpayers is essential to effective exchange of information between tax administrations. A European taxpayer identification number (TIN) should always be made available when required in this Directive and a European TIN should be created to provide the best means for this identification. It would allow any third party to quickly, easily and correctly identify and record TINs in cross-border relations and serve as a basis for effective automatic exchange of information between Member States tax administrations.
Amendment 50 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) The mainstream digitalisation of many sectors of the economy coupled with the fast developing digital economy calls into question the suitability of the Union corporate tax models designed for brick and mortar industries, including with regard to the extent that valuation and calculation criteria could be re-invented to reflect the commercial activities of the 21st century. Although those situations highlight shortcomings that are completely different in nature, they all create obstacles which impede the proper functioning of the internal market and give rise to distortions between large companies and small and medium-sized enterprises. This directive will solve the problems of information exchange with regard to digital platforms.
Amendment 51 #
Proposal for a directive
Recital 7 b (new)
Recital 7 b (new)
(7b) Digital goods and services tend to be highly mobile and intangible and therefore more prone to suffer from aggressive tax planning practices, since many business models do not require physical infrastructure in order to carry out transactions with customers and make profits. In particular, online sellers and sellers operating via platforms currently enjoy the opportunity to make revenues that are poorly reported, hence at high risk of remaining undertaxed or not taxed at all.
Amendment 54 #
Proposal for a directive
Recital 13
Recital 13
(13) Given the digital nature and flexibility of digital platforms, the reporting obligation should extend to those platform operators that perform commercial activity in the Union but are neither residents for tax purposes, nor incorporated or managed nor have a permanent establishment in a Member State. This would ensure a level playing field among the platforms and prevent unfair competition. In order to facilitate this, foreign platforms should be required to register and report in one single Member State for the purpose of operating in the internal market, taking into account the location of their global or regional headquarter, the effective place of management as well as the existence of substantial economic activity in that chosen Member State.
Amendment 61 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) This Directive should ensure that competent authorities can access data on the duration of rental contracts where short term property renting is limited in time so as to facilitate the implementation of those limitations and a control over rental price increases in the Union.
Amendment 69 #
Proposal for a directive
Recital 20
Recital 20
(20) Member States should adopt a clear and efficient legal framework to allow their tax authorities to perform joint audits of persons with cross-border activity. Joint audits are administrative enquiries conducted jointly by the competent authorities of two or more Member States, to examine a case linked to one or more persons of common or complementary interest to these Member States. Joint audits can play an important role in contributing to the better functioning of the internal market. Joint audits should be structured to offer legal certainty to taxpayers through clear procedural rules, including for mitigating the risk of double taxation. In addition to the legal framework required, Member States should provide for the conditions that facilitate the organisation of joint audits at an operational level, notably by supporting training, including linguistic training, for staff likely to perform joint audits. It is recalled that the Fiscalis programme can provide financial support in this regard.
Amendment 71 #
Proposal for a directive
Recital 21
Recital 21
(21) In order to ensure the effectiveness of the process, responses to requests for joint audits should be provided within a given timeframe. Rejections of requests should be duly justified and subject to a right of reply by the requesting Member State authority. The procedural arrangements applicable to a joint audit should be those of the Member State where the relevant audit action takes place. Accordingly, evidence collected during a joint audit should be mutually recognised by the participating Member State(s). It is equally important that the competent authorities agree on the facts and circumstances of the case and endeavour to reach an agreement on how to interpret the tax position of the audited person(s). In order to ensure that the outcome of a joint audit can be implemented in the participating Member States, the final report should have equivalent legal value to the relevant national instruments that are issued as a result of an audit in the participating Member States. Where necessary, Member States should provide the legal framework for the performance of a corresponding adjustment.
Amendment 77 #
Proposal for a directive
Recital 29 a (new)
Recital 29 a (new)
(29a) This Directive aims at limiting the exposure of the entire Union to high risks of money laundering, tax fraud and corruption, which could also threaten its security. Other tools should be proposed to also share information such as the granting of European visas and citizenship by investment or residency by investment programmes.
Amendment 79 #
Proposal for a directive
Recital 30 a (new)
Recital 30 a (new)
(30a) The Commission has announced its intention to propose a revision of this directive to allow for the exchange of information regarding crypto-assets. The Financial Action Task Force (FATF) adopted a broad definition of virtual currency and recommended incorporating within the scope of AML/CFT obligations any natural or legal person who conducts activities including exchange between crypto-assets, transfer of crypto-assets and participation in and provision of financial services related to initial coin offerings.
Amendment 80 #
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a a (new)
Article 1 – paragraph 1 – point 1 – point a a (new)
Directive 2011/16/EU
Article 3 – point 9 – point a a (new)
Article 3 – point 9 – point a a (new)
(aa) The following point is inserted in the first subparagraph: (aa) for the purpose of Articles 8a, 8aa, and 8ab, the systematic notification of new information communicated to the other Member States.
Amendment 101 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ac – paragraph 2 – subparagraph 1 a (new)
Article 8ac – paragraph 2 – subparagraph 1 a (new)
The information referred to in point (a) and (b) should be made accessible to other competent authorities of Member States to deter and prosecute infringements to local and/or national law, without prejudice to the rules on tax secrecy and data protection applicable in the Member State in which the Reportable Seller is resident.
Amendment 114 #
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive 2011/16/EU
Article 12a – paragraph 3 – introductory part
Article 12a – paragraph 3 – introductory part
3. A request for a joint audit by a competent authority of a Member State may be rejected on justified grounds and, in particular, for any offor the following reasons: