6 Amendments of Enikő GYŐRI related to 2022/2146(INI)
Amendment 132 #
Motion for a resolution
Paragraph 5
Paragraph 5
Amendment 192 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Takes note of theRecalls that originally a two-pillar solution reachwas agreed at the OECD/G20 Inclusive Framework on the allocation of taxing rights and the application of a minimum effective tax rate of 15 % on the global profits of MNEs, however the Pillar I solution is still pending, which creates an unbalanced situation;
Amendment 224 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the Commission to guide all the Member States towards a simplified tax system toRecalls that reduceing the administrative burden for companies is essential, especially for SMEs; acknowledges that simplifying refund procedures, deductions and litigation are otherkind of solutions to reduce the administrative burden, especially for SMEs;
Amendment 240 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomesTakes note of the Commission’s plan to work on a BEFIT proposal, expected in the third quarter of 2023, with a view to designing a new and single EU corporate tax rulebook, based on a fair, comprehensive and effective formulary apportionment and a common tax base of income taxation for businesses, which will provide clarity and predictability for companies;
Amendment 248 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Reiterates its consideration that the BEFIT initiative should be supported by the political process in buildingneeds political support for change and that the initiative should be accompanied by a thorough impact assessment;
Amendment 285 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Highlights that tax incentives applied in a fiscally responsible manner for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help lift an economy’s overall spending towards research and development, which often comes with positive externalities; recalls that corporate spending on research and development was equal to 1.5 % of EU GDP in 2020, compared to 2.6 % in the US and Japan, according to the European Investment Bank’s 2022/2023 investment report; calls on the Commission to present an assessment of tax incentives for private research and development;