Activities of Hélène LAPORTE related to 2021/2097(INI)
Shadow reports (1)
REPORT on a European Withholding Tax framework
Amendments (9)
Amendment 60 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the agreement reached by the G20/OECD Inclusive Framework on a two-pillar reform, including a global minimum effective tax rate; considers this an important step towards ending the practice of shifting profits to low-tax jurisdictions; regrets the fact that the scope is limited to multinational enterprises with a global consolidated turnover of at least EUR 750 million; considers that this momentum should be used to advance the fight against the evasion and avoidance of taxes through the payment of interest, dividends and royalties;
Amendment 83 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Calls on the Commission and the Member States to set up a harmonised withholding tax framework that ensures that all dividend, interest and royalties payments flowing out the EU are taxed at a minimum effective tax rate; suggests that this framework take account of the ultimate beneficiary of the sums and, in particular, render the withholding tax final for any financial circuit where the ultimate beneficiary is unknown, difficult to identify or located in a non-cooperating jurisdiction; in this connection, views with interest the proposal for an automatic withholding tax on all payments, accompanied by a tax credit which could be applied once proof of payment of a tax in a Member State has been established ;
Amendment 88 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Recalls, incidentally, the urgent need to revise the list of jurisdictions which are not cooperative with the EU, which currently makes it impossible to identify such jurisdictions of convenience and draw the appropriate consequences; insists that diplomatic and trade considerations should not systematically override the objectives of the fight against tax evasion and aggressive tax planning;
Amendment 105 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Recalls that the major progress achieved in the fight against tax evasion and tax avoidance in recent years at EU level was achieved while maintaining the principle of unanimity in the Council (such as the end of banking secrecy in 2014); considers, in this connection, that the use of Article 116 TFEU would constitute a dangerous precedent and an infringement of Member States’ rights in tax matters;
Amendment 112 #
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Is concerned about the impact of Brexit on tax arbitrage by multinationals and deplores in particular the attitude of Royal Dutch Shell, which has just announced the departure of its headquarters from Amsterdam to the United Kingdom in order to avoid the 15 % withholding tax on dividends;
Amendment 121 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Is surprised, however, at the lack of foresight on the part of the European regulators concerned and at the fact that it was whistle-blowers who revealed this scandal, just as with all the scandals that have been brought to light since 2015; suggests that ABB and ESMA should be made more aware of their responsibilities and be held accountable for their inability to identify certain abuses (Danske Bank, CumEx, etc.);
Amendment 130 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Recalls that Directive (EU) 2018/822 introduced an obligation on intermediaries to report potentially harmful tax arrangements; calls on the Commission to evaluate to what extent these rules have contributed to revealing harmful tax arrangements such as cum-cum and cum- ex schemes and to what extent they have had a deterrent effect; calls on the Member States to bring prosecutions to recover, where appropriate, the sums misappropriated and to impose effective dissuasive sanctions on beneficiaries and intermediaries that have enabled such large-scale fraudulent arbitrage schemes;
Amendment 154 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Notes that digitalising these procedures and improving cooperation between national tax administrations could reduce the administrative burden and uncertainty in cross-border investments; considers that it could be beneficial, particularly for small businesses, for the Commission to centralise and make accessible on a public medium, translated into the main EU languages and updated, all bilateral tax treaties concluded by the Member States concerning the tax treatment of dividends, interest and royalties paid in a cross-border context;
Amendment 170 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Points out that the PSD and the IRD have gradually removed withholding taxes on dividend, interest and royalty payments between associated companies in the EU which reach certain thresholds, with the aim of reducing the risk of double taxation; notes that withholding taxes continue to be raised on investors below these thresholds and that the procedures for tax exemption or relief are ruled by double tax conventions in this case; considers, in this connection, that it is necessary to clarify the relationship between these texts and the forthcoming proposals on a minimum rate of withholding tax, since the objectives of one (the fluidity of the internal capital market) and the other (combating evasion and avoidance) may prove contradictory;