BETA

33 Amendments of Eva KAILI related to 2014/2144(INI)

Motion for a resolution
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 or negotiate directly with tax authorities to obtain preferential treatments and lower their tax rates;

2014/12/19
Committee: ECON

Motion for a resolution
Recital E a (new)

Ea. whereas a tax policy that promotes inclusiveness, transparency and fairness and encourages good governance is an effective tool to promote sustainable growth, social justice and the reduction of economic inequality;

2014/12/19
Committee: ECON

Motion for a resolution
Recital F a (new)

Fa. whereas nevertheless, the macroeconomic priorities, benchmarks and indicators set out in the European Semester do not effectively contribute to the Europe 2020 strategy’s targets and whereas the Commission acknowledges that most of its objectives will not be met;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 1

1. Welcomes the agreement on the Automatic Exchange of Information and the prospects for a swift implementation thereof; calls for tax agreements to be concluded also with third countries before 31 December 2014; when implementing the new global standard, calls for pilot projects to exchange tax information automatically with developing countries for a transition period;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 1 a (new)

1a. Stresses that coordinated action in the EU level, also in the context of the Code of Conduct on Business Taxation, is necessary to pursue the application of standards of transparency in relation to third countries; calls on the Commission and the Member States to incorporate these standards in future trade agreements;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 2 a (new)

2a. Stresses that cross-border investments, and in particular private investments, are imperative for the EU economy; highlights that "business friendly" and "investment friendly" tax initiatives are imperative to deliver a sustainable tax system which contributes to growth; underlines that new forms of efficient and effective cooperation between the public and the private sectors, inter alia in the fields of research and innovation, information and communication technologies, transport and renewable sources of energy are required;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 3 a (new)

3a. Recommends that the Commission as well as individual Member States, when formulating or amending tax policy, inter alia in the framework of the European Semester, engage in a serious dialogue with businesses, social and civil stakeholders in order to ensure that tax policy legislation reflects economic reality and promotes voluntary tax compliance;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 4 a (new)

4a. Notes that the EU VAT system provides for a significant part of EU public revenues - 21% in 20091; highlights that the current VAT collection model has remained unchanged since its introduction, leading to high levels of both unnecessary compliance costs and tax avoidance; stresses that as the model is outdated, its continued use leads to substantial and unnecessary losses; __________________ 1 European Commission (2011), Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the future of VAT towards a Simpler, More Robust and Efficient VAT System Tailored to the Single Market, COM (2011) 851 final;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 6 a (new)

6a. Calls on the Commission to come forward with a proposal to simplify legislation on VAT return obligations in order to reduce administrative burdens for EU businesses and to facilitate cross- border trade;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 7

7. Takes note of the joint statement of 6 May 2014 by 10 MSs on enhanced cooperation on the FTT and ~~the~~its progress ~~of its~~ive implementation; calls on participating MSs to reach an agreement including ~~derivative transactions by the end of 2014~~transactions of derivatives by the end of 2014; underlines that European Parliament's position should be used as a key point of reference in this regard;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 8

8. Calls on MSs to agree to a compulsory CCCTB as a comprehensive and long-term solution to tackle company tax obstacles in the Single Market; underlines that European Parliament's position should be used as a key point to reference in this regard;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 10

10. Calls on the Commission to develop further initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to address double taxation gaps; taking into account the work of the "Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation; asks the Commission to submit to the Council and the European Parliament, on a yearly basis, a report on the work and achievements of the Platform for good tax governance;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 12

12. Asks the Commission to fully cooperate with the OECD, the G20 and developing countries to address BEPS and to report regularly to Parliament and the Council on the global progress made~~, and to work towards a proposal on EU implementing measures following up on the OECD’s BEPS~~; calls on the Commission for common, binding rules of corporate taxation to fight aggressive tax planning and, ultimately, asks for an EU anti-BEPS Directive;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 13

13. Welcomes country-by-country (CbC) reporting~~; calls on the Commission~~ as an instrument which provides a clear overview of where profits, sales, employees and assets are located and where taxes are paid and accrued can provide tax administrations with a very effective tool for risk assessment and monito rin~~troduce as a next step CbC reporting for cross-border companies in all sectors and in all the countries in which they operate;~~ g respect for proper transfer pricing rules; calls on the Commission to present a legislative proposal for an anticipated revision of the accounting and transparency directives to introduce CbC reporting for cross-border companies in all sectors and in all the countries in which they operate, including non-cooperate jurisdictions and tax havens so as to ensure taxation of multinational companies;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 13 a (new)

13a. Calls for urgent action and binding measures to counter the harmful aspects in tax incentives offered on the income generated by intellectual property or “patent boxes”;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 14

14. Requests that information exchange is extended ~~to cross-border tax rulings~~and made public and mandatory public to cross-border tax rulings; calls for decisions on transfer pricing to ensure that all companies operating in the EU fulfil their obligations in all MSs and enhance transparency; calls on the Commission to propose appropriate legislative measures in the first semester of 2015;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 14 a (new)

14a. Calls for a review of the mandate of the Code of Conduct Group in order to improve its effectiveness and provide ambitious results for example by setting up the obligation to publish tax breaks and subsidies for corporations;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 14 b (new)

14b. Urges the Member States to agree on a common anti-abuse rule in the Parent Subsidiary and Interest and Royalties Directives that will concretely address issues of double non-taxation;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 15

15. Regrets that national reforms in the public sector have resulted in inadequate staffing and resource allocation to national tax administrations and tax audit authorities; highlights that adequate resources is key to ensure efficient tax collection and enforcement; notes that electronic government tax services can lead to efficient use of human and financial resources;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 15 a (new)

15a. Calls on the Member States to improve their administrative cooperation in the area of direct, indirect taxation and excise duties as well as in mutual assistance in the recovery of claims; recognises the importance of exchange of best practices between Member States and invites them to exploit the full potential of the Fiscalis 2014-2020 and Customs 2014-2020 programmes;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 16

16. Calls on the Commission to propose, and on MSs to agree, taking into account work of the OECD, on, a common EU position and a set of criteria for the definition of tax havens; recalls the call for appropriate measures, including a public European blacklist of tax havens, by 3~~1 December~~0 June 20145;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 16 a (new)

16a. Asks the Commission to offer cooperation and assistance to developing third countries which are not tax havens, assisting them to effectively tackle tax fraud and tax avoidance;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 17

17. Calls for authorities to suspend or revoke the banking licences of financial institutions and financial advisors if they have assisted in tax fraud; by e.g. offering products or services to customers enabling them to evade taxes or deny cooperation with tax authorities;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 19 a (new)

19a. Calls on Member States to agree on the proposal for a revision of the Anti- Money Laundering Directive, including the introduction of the obligation to create publically available government registers of the beneficial ownership of companies, trusts, foundations and other similar legal structures;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 19 b (new)

19b. Calls on Member States to develop the necessary framework of cooperation between tax administrations and civil society that promotes social responsibility and transparency; believes that such a cooperation with honest taxpayers can lead to tangible results in the identification, in particular, of new types of fraud and evasion;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 19 c (new)

19c. Underlines that adequate protection is necessary in cases of disclosure of illegal actions by individuals or organisations; calls in this regard for a European Directive in defence of whistleblowers;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 19 d (new)

19d. Asks on the Commission to develop appropriate EU standards or proposals as appropriate, in cooperation with the OECD, to address the challenges of taxation of the digital economy;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 19 e (new)

19e. Call on all member states to publish an impact assessment of their Special Purpose Entities and similar legal constructs, as well as data showing the flow of investments through such entities in their countries. Furthermore, member states should ensure that Special Purpose Entities and similar legal constructs cannot be abused for tax purposes by introducing sufficiently strong substance requirements for all such entities;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 21 a (new)

21a. Reiterates its call on the Commission to ensure that sufficient time and resources are allocated to the design, the early presentation and the follow-up to the “country specific recommendations” and to provide a democratic scrutiny to the European Parliament;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 21 b (new)

21b. Regrets the lack of substantial progress to the date in the area of taxation and tax reforms in the framework of the commitments of the Euro Plus Pact; calls on the Commission to fully embed pragmatic tax coordination in the European Semester cycle as part of a stronger economic policy coordination;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 21 c (new)

21c. In this context, urges Member States, to simplify their tax systems, modernise their tax administrations and enhance their performance on tax collection, inter alia by establishing efficient revenue collection mechanisms based on modern technology and by supporting new strategies regarding voluntary compliance, risk assessment and monitoring;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 22

22. Calls on MSs to shift the tax burden away from labour to other forms of sustainable and indirect taxation in order to promote growth and job creation; underlines the need for a coordinated approach to the implementation of the necessary reforms on the tax wedge, inter alia through the exchange of best practices; calls on the Commission and the Member States to undertake a concrete ex-post assessment of the implementation of reforms aimed at reducing the tax wedge and report back to the European Parliament in early spring 2015;

2014/12/19
Committee: ECON

Motion for a resolution
Paragraph 22 a (new)

22a. Nevertheless, warns the Commission and the Member States that increases in consumption taxation may have a negative impact on aggregate consumption and economic growth, thus deteriorating poverty and inequality; stresses that targeted rate differentiation and exemptions should remain embedded in the Directive on the Common System of VAT;

2014/12/19
Committee: ECON