14 Amendments of Herbert DORFMANN related to 2022/2080(INI)
Amendment 26 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights the role of international investigativeRecognises that journalismts and whistleblowers in exposing tax avoidance and evasion, corruption, organised crime and money launderinghave an important role in investigating and exposing potential violations of tax law; deems it necessary to further protect the confidentiality of the sources of investigative journalism, including whistleblowers;
Amendment 35 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the fact that only 10 Member States have passed legislation to transpose the Whistleblowers Directive7 , 156 are still in the process of doing so, and twoone haves taken no or minimal action; _________________ 7 Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, OJ L 305, 26.11.2019, p. 17.
Amendment 45 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the importance of safeguarding Takes note of art. 12 of Regulation No 31 (EEC) whigch standards of integrity, honesty and responsibility among public officials in the EU; calls on the Member States to ensure that they have measures and systems in place requiring public officials to declare any outside activities, employment, investments, assets and substantial gifts or benefits which may give rise to aprohibits public officials in the EU from carrying any action or behaviour which might reflect adversely upon his position; calls on the Member States to ensure that they have measures and systems in place requiring public officials to report on any potential conflicts of interest with respect to their functions as public officials; highlights the importance of having systems in place to report and verify this information and independently follow-up on any potential cassess of conflicts of interest when they arise;
Amendment 55 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Points out that the so-called big four major accountancy firms – PwC, EY, Deloitte and KPMG – account for 87 % of the global tax advisory market share8 ; _________________ 8 ‘Global tax advisory revenues top $20bn’, Accountancy Daily, 28 January 2019.Calls on the Commission to carry out a study on the tax advisory market to have up to date information on the market share of the major accountancy firms;
Amendment 62 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Points out that global professional services firms possess a capacity as ‘career hubs’, where 68 % of transfer pricing professionals in multinational corporations had worked in a global professional services firm before11 ; is aware of examplesCalls on the Commission to provide information on professional services firms and the employment of tax authority officials going on to work in such firms or multinational corporations immediately after; calls on the Member States to regulateinvestigate the state of play regarding the phenomenon of revolving doors, including cooling-off periods, with regard to officials in tax administrations; _________________ 11 Christensen, R.C., ‘Transnational Infrastructural Power of Professional Service Firms’, SocArXiv, 9 September 2022.
Amendment 65 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission and the Member States to recognise and address theprovide further information on the potential risks of conflicts of interest stemming from the provision of legal advice, tax advice and auditing services when advising both corporate clients and public authorities; reiterates its callcalls for measures that strengthen the prohibition of advisory services including tax advice in Article 5 onf the Commission to propose measures to clearly separate accountancy firms from financialRegulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC. calls orn tax service providers as well as all advisory servicehe Commission to develop a set of guidelines for tax professionals to mitigate these risks;
Amendment 75 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Welcomes the fact that the Commission is preparing a new legislative initiativesproposal in the field of the regulation of intermediaries through an act securing the activity framework of enablers (SAFE) in order to tackle the role of enablers involved in facilitating tax evasion and aggressive tax planning; awaitslooks forward receiving the Commission proposal without further delayin due time;
Amendment 79 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the Commission to extend reporting requirements under the sixth Directive on Administrative Cooperation (DAC6)12 to cross-border arrangements for the management of assets of clients who are natural personsreiterates its position of Paragraph 71 on the extension of DAC reporting requirements8a; _________________ 128a Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, OJ L 139, 5.6.2018, p. 1.
Amendment 84 #
Motion for a resolution
Subheading 3
Subheading 3
Harmful practices and competition in the area of personal income and wealth taxalegitimate tax competition
Amendment 85 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. HighlightsTakes note of the fact that, as the Pandora Papers have exposed, schemes to shield the assets of high-net-worth individuals from state authorities through corporate offshore services have become highly sophisticated and ever more common;
Amendment 106 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls for the scope of the Code of Conduct Group on Business Taxation to be expanded, in particular to include preferential personal income or capital tax regimes, or personal income and wealth tax regimes that could lead to significant distortions in the single market; considers that this could enable the scopeTakes note of the Council agreement on broadening the scope of the Code of Conduct on Business Taxation; calls ofn the Code of Conduct Group to capture regimes aimed at attracting high net worth and high levels of income not created in the Member State proposing the tax regimon Business to Taxation to make full use of its revised mandate;
Amendment 119 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the governments of the Member StHighlights that within Europe’s Social Market Economy adequates to reverse the trend of curbing the taxes of top earners and proceed with the adoption of net wealth taxes; considers that such taxes should have a tailored scope to fit the asset portfolio of the wealthiest individuals, focusing on property, succession, financial assets and luxury goods above certain thresholds; calls on the Commission to promoax levels as well as simple and clear tax laws create jobs, improve Europe’s competitiveness, and are the first line of defence against tax evasion and tax avoidance; deplores, in this regard, the reluctance of Member States to better implement and apply EU laws and recommendations resulting often initiatives at EU level to coordinate the implementation of such taxes in order to prevent evasion and avoidance in the single market self- caused less taxable revenue and higher costs to ensure compliance;
Amendment 167 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Is deeply disappointed by the failure of finance ministers to adopt the much-needed reform of the Code of Conduct for Business Taxation on 7 December 2021, after several unsuccessful attempts; condemns Hungary and Estonia, in particular, for blocking the reformTakes note that the reform of the Code of Conduct for Business Taxation has stalled in the Council; calls on all Members States to engage in the reform of the Code of Conduct Group to settle any outstanding issues;
Amendment 172 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Deplores, in particular, the Council’s lack of willingness to agreeCalls on the Council to continue the negotiations to find a common position on the forthcoming transparency criterion with regard to ultimate beneficial ownership;