5 Amendments of Tom VANDENKENDELAERE related to 2016/2038(INI)
Amendment 186 #
Motion for a resolution
Paragraph 3
Paragraph 3
Amendment 195 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Welcomes the Commission’s adoption on 12 April 2016 of a proposal for a directive amending Directive 2013/34/EU as regards disclosure by companies, their subsidiaries and branches, of information relating to income tax and to increased transparency in company tax; regrets, however, that the proposed scope, criteria and thresholds are not in line with the previous positions adopted by Parliament;
Amendment 207 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Welcomes the agreement in Council on 8 December 2015 on automatic exchange of information on tax rulings; stresses that the Commission should have full access to the new Union database of tax rulings; insists on the need for a comprehensive and efficient database of all rulings having potential cross-border effect; stresses the need for an unambiguous definition of when a ruling is deemed to have a potential cross-border effect; reiterates its call to extend the scope of the automatic exchange of information beyond cross-border tax rulings to comprise all tax rulings including purely national rulings; insists on the need for the swift adoption of a common framework at EU level for tax rulings, setting out common criteria for, among others, the process of granting a ruling and the publication of an anonymized and summarized version of all tax rulings ;
Amendment 313 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not proven effective incan be a useful instrument to fostering innovation in the Union, but are, rather, have often been misused by MNEs for profit- shifting through aggressive tax planning schemes, such as the well-known ‘double Irish with a Dutch sandwich’; considers that well-designed patent boxes are an ill- suited tool for achieving economic objectives; insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is often arbitrary and that current models lead to a race to the bottom with regard to the effective tax contribution of MNEgimes should only grant preferential treatment to income derived from substantial activities effectively carried out by the taxpayer obtaining the benefit; insists that R&D can also be promoted through subsidies;
Amendment 375 #
Motion for a resolution
Paragraph 27 a (new)
Paragraph 27 a (new)
27a. Calls on the Commission to come forward with a legislative proposal introducing a mandatory disclosure requirement for banks, tax advisers and other intermediaries concerning complex structures and special services that are linked to jurisdictions included on the common EU list of tax havens and non- cooperative jurisdictions, which are designed for and being used by clients to facilitate tax evasion, tax fraud, money laundering and terrorist financing;