12 Amendments of Isabel BENJUMEA BENJUMEA related to 2021/2074(INI)
Amendment 47 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. Whereas fiscal measures should not hinder private initiatives that generate economic growth, revive countries' economies and promote job creation in the EU;
Amendment 60 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
Amendment 76 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a Recalls that free tax competition between EU Member States must be coordinated in order to facilitate and encourage cross-border operations by individuals and companies, and to make the EU an attractive market for international investment both at national level in each Member State and in the Union as a whole;
Amendment 78 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b Recalls that harmful tax practices can come in many guises and also encompass very high effective tax rate policies; stresses that the notion of fair tax regimes does not necessarily mean raising taxes across the board; points out that the impacts on the internal market of both extremes should be considered as market distortions;
Amendment 80 #
Motion for a resolution
Paragraph 1 c (new)
Paragraph 1 c (new)
1c Takes the view that countries' tax policies should be geared towards making businesses more competitive, encouraging private investment, generating more jobs and ensuring that states continue to raise revenues so as to be able to finance their essential functions and sustainable economic and social growth over time;
Amendment 88 #
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Warns of the risks and impacts that the creation of new green and digital taxes at the national level may have on SMEs, both in terms of high conduct standards and excessive compliance costs associated with these new tax obligations;
Amendment 95 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that tax base harmonisation such as the common corporate tax base or the BEFIT ‘Business in Europe: Framework for Income Taxation’ could reduce the cost of tax compliance for SMEs that operate in more than one Member State;
Amendment 97 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Points out that the publication of the Commission's BEFIT proposal is expected by 2023 and that its adoption may take several years. Encourages the Commission and Member States to seek more short-term solutions to promote intra-EU transactions by SMEs and reduce tax compliance costs.
Amendment 112 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that the EU has developed coordination mechanisms such as peer review procedures within the Code of Conduct Group and country-specific recommendations in the context of the European Semester; points out that the Commission has recommended to six Member States that they curb aggressive tax planning as part of the 2020 country- specific recommendations; points out that there is a need for stronger cooperation between Member States in order to boost the role of fiscal policies as a tool for the EU's economic recovery;
Amendment 123 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Highlights that the ideal level for tax policy coordination is on the international stage through the G20/OECD; notes that EU tax proposals based on international agreements have historically been more likely to be adopted by the Council; recalls that the Commission announced, in its Communication on Business Taxation for the 21st Century, a proposal for a directive that will reflect the OECD Model Rules with the necessary adjustments for the implementation of Pillar II on minimum effective taxation;
Amendment 141 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that digitalisation and a heavy reliance on intangible assets that pose challenges to the current tax system warrant a high degree of policy coordination; deplores the fact that some Member States have pressed ahead with the introduction of national digital taxes despite ongoing negotiations at EU and OECD levels; stresses that these national measures should be phased out following the implementation of an effective international solution, one which does not undermine the competitiveness of national and European markets or harm companies in the digital and other strategic sectors, especially SMEs;
Amendment 184 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a Welcomes the fact that tax competition in Europe has been able to influence the lowering of corporate tax rates, bringing the European average corporate tax rate below the OECD average1 a; _________________ 1aIMF report, Taxing Multinationals in Europe, 2021: