4 Amendments of Johan VAN OVERTVELDT related to 2021/2074(INI)
Amendment 32 #
Motion for a resolution
Recital B
Recital B
B. whereas although tax policy largely remains, in principle, a Member State responsibility, the single market can requires a minimum degree of coordination in setting tax policy1; _________________ 1 As laid down in Articles 110-118 TFEU.
Amendment 40 #
Motion for a resolution
Recital C
Recital C
C. whereas tax policy fragmentation can creates various obstacles for companies and citizens in the single market, including legal uncertainty, red tape, the risk of double taxation and difficulties claiming tax refunds; whereas these obstacles can discourage cross-border economic activity in the single market; whereas policy fragmentation also creates risks for tax authorities such as double non-taxation and arbitrage possibilities (such as tax planning);
Amendment 86 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights that differences in national tax regimes can present obstacles to SMEs trying to operate across borders; stresses that compared to multinational enterprises, SMEs have fewer resources to spend on tax compliance and tax optimisation; points out that the share of expenditure used for tax compliance purposes is higher for SMEs than for multinational enterprises;
Amendment 93 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that tax base harmonisation such as the common corporate tax base or the ‘Business in Europe: Framework for Income Taxation’agreed within the OECD could reduce the cost of tax compliance for SMEs that operate in more than one Member State;