Activities of Gunnar HÖKMARK related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate)
Amendments (14)
Amendment 23 #
Motion for a resolution
Recital B
Recital B
B. whereas the scale of tax evasion and avoidance is estimated by the Commission to be EUR 1 trillion19 a year, while the OECD estimates20 the revenue loss at global level to be between 4 % and 10 % of all corporate income tax revenue, representing between EUR 75 and EUR 180 billion annually, at 2014 levels; whereas these are only estimates and the actual figures might be even higher; whereas the costs to society of such practices are evident; whereas tax fraud, tax evasion and aggressive tax planning erode the tax base of Member States and thereby lead to loss of tax revenues; __________________ 19 http://ec.europa.eu/taxation_customs/taxati on/tax_fraud_evasion/a_huge_problem/ind ex_en.htm, European Commission, 10 May 2016. 20 Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project.
Amendment 33 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas MNEs as well as SMEs in Europe pay more taxes than in any other region in the world;
Amendment 44 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
Ca. whereas high taxes creates a competitive disadvantage for European business;
Amendment 273 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Calls on Commission to aim for full consistence with the Erosion and Profit Shifting (BEPS) by OECD when acting against tax avoidance. If Europe goes beyond the OECD recommendations it increase the regulatory burden on EU companies but also create grey zones and new loopholes for tax avoidance;
Amendment 274 #
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13b. Calls on Commission and Council 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 276 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 280 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls for a concrete Union regulatory framework for sanctions against the blacklisted non-cooperative jurisdictions, including, but not limited to, the possibility of reviewing and, in the last resort, suspending free trade agreements and prohibiting access to Union funds; calls for the sanctions also to apply to companies, banks, and accountancy and law firms, and to tax advisers proven to be involved with those jurisdictionsUnderlines that tax issues must not be used as a tool to restrict free trade;
Amendment 298 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 304 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recommends introducing an EU- wide withholding tax, in order to ensure that profits generated within the Union are taxed at least once before leaving it; notes that such a proposal should include a refund system to prevent double taxationan increased sharing of information between national authorities in order to ensure that taxes are paid in EU when this shall be the case and in the relevant Member State;
Amendment 498 #
Motion for a resolution
Paragraph 45
Paragraph 45
Amendment 503 #
Motion for a resolution
Paragraph 46
Paragraph 46
Amendment 508 #
Motion for a resolution
Paragraph 46
Paragraph 46
46. StressUnderlines the need for a comprehensivnsistence EU/US approach on twhen implementation of OECD standards and on beneficial ownership; stresses furthermore that good governance clauses and the full BEPS action plan should be included in the Transatlantic Trade Investment Partnership (TTIP) in order to ensure a level playing field, create more value for society as a whole and combat tax fraud and avoidanceing BEPS recommendations in order to ensure a level playing field between EU and US;
Amendment 521 #
Motion for a resolution
Paragraph 47 a (new)
Paragraph 47 a (new)
47a. Underlines that it is the responsibility of the tax authority in every nation in cooperation with each other to secure that taxes are paid and to define where taxes shall be paid dependent on the character of the business;
Amendment 522 #
Motion for a resolution
Paragraph 47 b (new)
Paragraph 47 b (new)
47b. Underlines that the responsibility for fighting tax evasion is national competence and it must be a point of departure for the European efforts against tax evasion to ensure that Member States adopts and follows the OECD recommendations;