9 Amendments of Markus FERBER related to 2021/2010(INI)
Amendment 57 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Stresses that new solutions to taxing the digital economy must be compatible with the existing principles of corporation taxation; points out that a digital tax should therefore tax profits, not revenues;
Amendment 106 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. WelcomesTakes note of the fact that the two pillar approach suggested in the G20/OECD IF does not ring fence the digital economy but seeks a comprehensive solution to the new challenges of the digital economy; acknowledges that both pillars are seen as complementary, and supports a holistic solution in which one pillar is not adopted without the other by some Members of the Inclusive Framework;
Amendment 112 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the proposal under Pillar One of a new tax nexus and new taxing rights which would create the possibility of taxing multinational enterprises (MNEs) in market jurisdictions, even where they have no physical presence based on their economic activity; underlines that the interaction with users and consumers significantly contributes to value creation in digital business models, and should therefore be taken into account when allocating taxing rights for digital business models; stresses that the scope of these new taxing rights should cover all large MNEs which could engage in BEPS practices, while not creating further and unnecessary burdens on SMEs;
Amendment 132 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the proposal of a dispute prevention and resolution mechanism butin order to avoid double taxation and increase the acceptance of the new rules; underlines that tax certainty is best achieved by establishing simple, clear and harmonised rules that prevent disputes in the first place;
Amendment 138 #
Motion for a resolution
Subheading 3
Subheading 3
A call for immediate EU acan EU fall-back solution
Amendment 152 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipatat an international solution is vastly superior to a patchwork of national or regional digital taxes and is significantly more likely to find unanimity support ing their compatibility with Council; underlines the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latter are taxed at an adequate rate; invites the Commission to consider in particular introducing a European Digital Services Tax as a necessary first stepe that the EU should only roll out its own solutions for taxing the digital economy in case the OECD level negotiations fail;
Amendment 166 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Points out that a failure of the OECD negotiations will lead to further fragmentation in relation to digital taxes that might also be harmful for European companies that aim to expand their business model into other markets;
Amendment 172 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. UnderstandNotes that some Member States consider the taxation of digital economy an urgent issue and; deplores however, that those Member States have therefore introduced unilateral digital services taxes at national level; notes that these unilateral digital taxes have caused trade tensions and have strained the international negotiations; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutions unilaterally, as they create a risk of fragmentation of the single market; recalls that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 197 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. RegretNotes that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls on the Member States to reconsider their position on these proposals proposal for the CCTB and CCCTB and on the proposal for a significant digital presence in case the OECD negotiations fail, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;