9 Amendments of Pirkko RUOHONEN-LERNER related to 2016/2038(INI)
Amendment 28 #
Motion for a resolution
Recital B
Recital B
B. whereas the scale of tax evasion and avoidance is estimated by the Commission to be up to EUR 1 trillion19 a year, while the OECD estimates20 the revenue loss at global level to be between 4 % and 10 % of all corporate income tax revenue, representing between EUR 75 and EUR 180 billion annually, at 2014 levels; whereas these are only estimates and the actual figures might be even higher; whereas the costs to society of such practices are evident; whereas tax fraud, tax evasion and aggressive tax planning erode the tax base of Member States and thereby lead to loss of tax revenues; __________________ 19 http://ec.europa.eu/taxation_customs/taxati on/tax_fraud_evasion/a_huge_problem/ind ex_en.htm, European Commission, 10 May 2016. 20 Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project.
Amendment 68 #
Motion for a resolution
Recital F
Recital F
F. whereas some specific tax jurisdictions actively contribute to designing aggressive tax policies which help of tax advisory firms on behalf of MNEs who thereby avoid taxation; whereas the corporate tax rate in some jurisdictions is close or equal to zero per cent; or it can be negative e.g. due to artificial deductions allowed by the loopholes in tax laws; whereas the complexity of different tax systems create a lack of transparency which is globally harmful;
Amendment 78 #
Motion for a resolution
Recital G
Recital G
G. whereas the lack of transparency and, more generally, non-compliance with control requirements, deficient knowledge of final beneficiaries and continued banking and corporate secrecy are obstacles to ending tax evasion and avoidance; whereas the opacity of such practices is used by some tax agents in the financial sector for aggressive tax practices; whereas there is no automatic exchange of information between countries, beyond the pre-existing bilateral tax conventions; whereas, the ongoing efforts to build automatic exchange of information are not watertight; whereas, without effective enforcement, the weaknesses of the systems will encourage tax evasion and avoidance;
Amendment 94 #
Motion for a resolution
Recital K
Recital K
K. whereas some Member States have prepared their own lists of uncooperative jurisdictions; whereas there are big differences between these lists as to how uncooperative jurisdictions or tax havens are defined or assessed; whereas the OECD’s list of uncooperative jurisdictions has not proved effective; whereas a common Union-wide list of uncooperative jurisdictions is still lacking; whereas none of these lists contain clear, measurable and exhaustive criteria on how secretive particular jurisdictions are;
Amendment 114 #
Motion for a resolution
Recital N
Recital N
N. whereas the biggest European banks are already subject to public country-by-country reporting requirements; whereas it should be noted that there have been some gaps in these country-by- country reports and that these gaps should be addressed; whereas none of the financial institutions which appeared in front of the Special Committee raised any significant objection with regard to the disclosure requirements; whereas some of them clearly said they were in favour of this requirement and would support it becoming a global standard;
Amendment 179 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Welcomes the Anti-tax Avoidance Package (ATAP) published by the Commission on 28 January 2016, as well as all legislative proposals and communications already undertaken afterwards; calls on the Council to reach a unanimous position on the ATAP and keep the Anti-Tax Avoidance Directive as one single directive; welcomes the initiative to create a common Union list of uncooperative jurisdictions in the External Strategy for Effective Taxation; stresses that this list should be based on objective, exhaustive and quantifiable criteria
Amendment 317 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not proven effective in fostering innovation in the Union, but are, rather, used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well-known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill-suited tool for achieving economic objectives; insists that R&D canshould be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemesusing broader policy measures that promote long-term innovation and independent research; 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 MNEs;
Amendment 513 #
Motion for a resolution
Paragraph 46
Paragraph 46
46. Stresses the need for a comprehensive EU/US approach on the implementation of OECD standards and on beneficial ownership; stresses furthermore that good governance clauses and the full BEPS action plan should be included in the Transatlantic Trade Investment Partnership (TTIP)any possible future trade treaties in order to ensure a level playing field, create more value for society as a whole and combat tax fraud and avoidance;
Amendment 514 #
Motion for a resolution
Paragraph 46 a (new)
Paragraph 46 a (new)
46a. Notes that in some cases, trade agreements can also be used to hinder the work against tax fraud and avoidance, and calls for close attention to these risks in trade negotiation conducted by the EU;