16 Amendments of Gunnar HÖKMARK related to 2018/0073(CNS)
Amendment 32 #
Draft legislative resolution
Paragraph 1
Paragraph 1
1. ApproveRejects the Commission proposal as amended;
Amendment 44 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) EU should focus on creating a more attractive business environment in order to achieve a well-functioning Digital Single Market while waiting for a global solution on taxing the digital economy;
Amendment 45 #
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
(2b) The underlying assumption of “under taxation” of digital companies can be questioned. An impact assessment from Copenhagen Economics (The proposed EU digital services tax: effects on welfare, growth and revenue) notes that a major factor to digital companies lower effective tax rate is individual countries beneficial research and development regimes as well as fundamental difference in business models;
Amendment 54 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) The tax challenges stemming from the digitalization of the economy is a global issue requiring a global solution;
Amendment 55 #
Proposal for a directive
Recital 5 b (new)
Recital 5 b (new)
(5b) The correct forum for tax challenges stemming from the digitalization is within the OECD;
Amendment 56 #
Proposal for a directive
Recital 5 c (new)
Recital 5 c (new)
(5c) This proposal deviates from well- established principles of international taxation;
Amendment 57 #
Proposal for a directive
Recital 5 d (new)
Recital 5 d (new)
(5d) It is unlikely that the OECD would adopt the same permanent establishment definition as the EU;
Amendment 58 #
Proposal for a directive
Recital 5 e (new)
Recital 5 e (new)
(5e) There is a risk that the EU system of a permanent establishment definition will part way from the OECD system and result in different definitions;
Amendment 59 #
Proposal for a directive
Recital 5 f (new)
Recital 5 f (new)
(5f) The EU system of a permanent establishment definition will develop through judgements from the ECJ while the definition applied in the rest of the world will instead develop through international consensus expressed by the OECD;
Amendment 60 #
Proposal for a directive
Recital 5 g (new)
Recital 5 g (new)
(5g) The permanent establishment definition has developed through a dynamic procedure within the OECD. By deviating from this procedure, the complexity would multiply;
Amendment 69 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) With the proposed Digital Services Tax, there is a great risk of creating unfair taxation with unforeseeable consequences;
Amendment 70 #
Proposal for a directive
Recital 7 b (new)
Recital 7 b (new)
(7b) This proposal explicitly changes the allocation of tax revenues between countries. The proposals by the Commission constitute a fundamental change to the international corporate tax system;
Amendment 71 #
Proposal for a directive
Recital 7 c (new)
Recital 7 c (new)
(7 c) The proposal regarding a Significant Digital Presence would inevitably result in two parallel systems, which would be extremely costly and associated with great uncertainty for the taxpayers;
Amendment 72 #
Proposal for a directive
Recital 7 d (new)
Recital 7 d (new)
(7d) The proposed Digital Services Tax is a tax on turnover instead of on profits. This deviates from fundamental principles of international taxation;
Amendment 88 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) It can be questioned whether a jurisdiction has a right to tax income if there is no physical footprint meaning that the infrastructure of the relevant jurisdiction is not utilized;
Amendment 89 #
Proposal for a directive
Recital 15 b (new)
Recital 15 b (new)
(15b) Digital companies tend to invest less in buildings and machinery than regular companies do;