Activities of Gunnar HÖKMARK related to 2016/0011(CNS)
Plenary speeches (1)
Rules against certain tax avoidance practices (debate)
Amendments (4)
Amendment 48 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) Regarding the definition of permanent establishment and the rules to ensure that tax is paid where profits are generated, it is essential for the Union to follow the OECD model tax convention on income and on capital. Different rules will lead to legal uncertainty and deviating standard since the OECD model tax convention is a flexible document that develops over time.
Amendment 49 #
Proposal for a directive
Recital 1 b (new)
Recital 1 b (new)
(1b) It is the responsibility of the tax authority in every Member State to cooperate with each other to ensure that taxes are paid and to establish in which Member State taxes should be paid depending on the character of the business.
Amendment 52 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) When Member States and the Commission take action against tax avoidance it is important with consistence with the Base Erosion and Profit Shifting (BEPS) by OECD. If the Union goes beyond the OECD recommendations it will affect European competiveness negatively but also create grey zones and new loopholes for tax avoidance.
Amendment 53 #
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
(2b) The responsibility for fighting tax evasion is a national competence and EU- rules, and it must be a point of departure for the European efforts against tax evasion to ensure that member states adopt and follow the OECD recommendations.