6 Amendments of Esther DE LANGE related to 2016/2038(INI)
Amendment 79 #
Motion for a resolution
Recital G
Recital G
G. whereas the lack of transparency and, more generally, non-compliance with control requirements, deficient knowledge of final beneficiaries and continued banking secrecy are obstacles to ending tax evasion and avoidance; whereas the opacity of such practices is used by some tax agents in the financial sector for aggressive tax practices; whereas there is no automatic exchange of information between countries, beyond the pre-existing bilateral tax conventions has only recently been introduced; whereas, without effective enforcement, the weaknesses of the systems will encourage tax evasion and avoidance;
Amendment 118 #
Motion for a resolution
Recital Q
Recital Q
Q. whereas schemes linked to intellectual property, patents and research and development (R&D) are widely used across the Union; whereas these are to a considerable extent used by MNEs to artificially reduce their overall tax contribution; whereas it should be analysed how tax incentives can be used to stimulate much needed R&D and innovation in the EU without the perverse effect of serving as a tool to artificially reduce tax contributions; whereas the Base Erosion and Profit Shifting (BEPS) action plan (action No 5) refers to the ‘Modified Nexus Approach’; whereas the role of the Code of Conduct Group is also to analyse and effectively monitor such practices in Member States;
Amendment 192 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. UrgeSupports the Commission's intentions to come forward with a proposal for a common corporate (consolidated) tax base (CCCTB) which w(C)TB); believes that the issue of consolidation of the CCCTB is essential yet highly complex; notes that only under the right conditions a CCCTB could provide a comprehensive solution to harmful tax practices within the Union; believNotes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; calls on the Member States to promptlyprevious proposal on a CCCTB lacked the right conditions to reach an agreement on this and to swiftly implement it;
Amendment 202 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Welcomes the Commission’s adoption on 12 April 2016 of a proposal for a directive amending Directive 2013/34/EU as regards disclosure by companies, their subsidiaries and branches, of information relating to income tax and to increased transparency in company tax; regrets, however, that the proposed scope, criteria and thresholds are not in line with the previous positions adopted by Parliament;
Amendment 312 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not proven to have a limited effective i on fostering innovation in the Union, but are, rather, and are often used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well-known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill-suited tool for achieving economic objectives; insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is often arbitrary and that current models lead to a race to the bottom with regard to the effective tax contribution of MNEs; whereas it should be analysed how tax incentives can be used to stimulate much needed R&D and innovation in the EU without the perverse effect of serving as a tool to artificially reduce tax contributions;
Amendment 329 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Calls on the Commission to put forward proposals for binding Union legislation on patent boxes that goes beybuilding ond the OECD Modified Nexus Approach, so as to prohibit the misuse of patent boxes and to ensure that if and when used they are linked to genuine economic activity;