7 Amendments of Nicola BEER related to 2020/2258(INI)
Amendment 9 #
Motion for a resolution
Recital A
Recital A
A. whereas harmful tax practices (HTP) refer to measures put in place by States to compete with other States via preferential tax regimes or tax incentives which are isolated from the domestic economy, or tax advantages granted even in the absence of any real economic activity in their territorytax regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions and to measures such as "hidden" subsidies that lead to a distortion of competition, especially when small and middle sizes companies have a disadvantage compared to multinational entities;
Amendment 123 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the Commission to producedraft guidelines on how to design tax incentives with fewer risks of distorting the Single Marketfair and transparent tax incentives that give consideration to positive and fair tax competition that encourages states to efficiently use their resources based on collected taxes and to create an added value for citizens and businesses;
Amendment 149 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists that the future implementation of new EU tools against HTP should prioritise the recourse to legislative instruments and exploreCalls for a modified approach in the decision-making process that allows an effective and feasible way forward against HTP, in particular while taking into account the provisositions of the TFEU allowing decision- making to be facilitated, such as qualified majority votingEuropean Parliament;
Amendment 186 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a revision of the criteria, the governance and the scope of the CoC through a legally binding instrument that should replace the current intergovernmental arrangements and allow for a transition to qualified majority voting; requires that Parliament be included in the process of designing and adopting new policies and criteria to combat HTPn expert group consisting of experts from the field of civil society, the Commission and the European Parliament; finally leading to more effective policies and criteria to combat HTP always under the premise to protect citizens and SMEs as taxpayers that have to shoulder the losses resulting from tax evasion in the first place;
Amendment 197 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Considers the reform of the criteria of the CoC to be a matter of urgency and that it should assess all regimes proposing a tax rate below the futures efforts and ambitions should be in line with an internationally agreed minimum effective tax rate in the framework of Pillar II of the Inclusive Framework as being potentially harmful, unless the revenues qualifying for a deduction or a reduced tax rate comply with robust and progressive economic substance requirementswhich is an ideal possible outcome of an ambitious effort, mainly driven by the US and Europe as its most important partner;
Amendment 207 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Urges an enlargement of the scope of the CoC, notably by including preferential personal income or capital tax regimes, or personal income and wealth tax regimes that could lead to significant SCalls for further evidence based on legal expertise, studies and surveys for example by the legal services of the European Parliament, the Commission and the Council to evaluate how and to which extent the CoC can widen the scope of its investigation and evaluation to avoid single Mmarket distortions caused by HTP;
Amendment 221 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Welcomes the publication of the biannual reports of the CoC Group to the Council; believes that a dedicated online tool should be created to avoid relying only on Council conclusions to retrieve essential information about tax policy at EU level, based on the findings of a proposed expert group from the field of civil society, the Commission and the European Parliament responsible for the revision of the criteria, the governance and the scope of the CoC;