8 Amendments of Roberts ZĪLE related to 2021/2097(INI)
Amendment 9 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas the countries of Southernand Central and Eastern Europe are particularly exposed to the risk of tax revenuelosses due to tax fraud, esspecialy CEE countries in particular have suffered ahuge loss of tax revenue during the transformation period in the 90’s;
Amendment 75 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact that base erosion and profit shifting are still ongoing and are facilitated by the tax regimes of certain Member States; the fight against this practice should be one of the main tasks of the eu for the incoming years; moreover recalls that the Commission, in the context of the European Semester and the assessment of the National Recovery and Resilience Plans, found that more reforms are needed in order to address aggressive tax planning in six Member States, where the absence or limited application of withholding taxes on outbound payments are likely to be misused for aggressive tax planning;
Amendment 80 #
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, capital gains, royalties payments, professional services payment and relevant contract payments flowing out the EU are taxed at a minimum effective tax rate in accordance with the principles of II Pillar;
Amendment 103 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes that the lack of an effective minimum tax rate on dividend payments to shareholders has triggered a race to the bottom in this field; calls for the adoption of an effective minimum tax rate for dividend payments to share holders in the EU, thereby reducing harmful tax competition in this realm however, such an European rate should be competitive in relation to the world economies;
Amendment 108 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. As negotiations to establish a common minimum rate can take years, also calling for harmonisation of the rules on deductions and exemptions from withholding tax, which are actually responsible for tax erosion within the European Union;
Amendment 116 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Welcomes the inquiry and final report by the European Securities and Markets Authority in to cum-ex, cum-cum and withholding tax reclaim schemes, as requested by Parliament; calls on the Commission to propose measures to link tax reclaims to the underlying distribution of dividends, or to entrust a single entity in every member country with responsibility for collecting the withholding tax and issuing the relevant certificate;
Amendment 142 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Notes the Commission’s intention to put forward a proposal by the end of 2022 establishing a European withholding tax framework for dividend, interest or royalty payments, accompanied by a mechanism for the exchange of information and cooperation among tax administrations of Member States;
Amendment 155 #
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 and tax erosion;