5 Amendments of Jens GEIER related to 2015/2010(INL)
Amendment 12 #
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting clear and fairautomatic and mandatory exchange of information on tax rulings, combatting aggressive tax planning and re-launching the Common Consolidated Corporate Tax Base scheme, stressing the importance to avoid any increase in administrative burdens and cost of compliance;
Amendment 23 #
Draft opinion
Paragraph 2
Paragraph 2
2. Believes that fiscal policies and corporate taxation should be used as a tool to boost growth, jobs and development; believes that the Union must, by a more efficient, more transparent and fairer tax treatment for all companies, promote an attractive, competitive and balanced business environment that would allow businesses, including small and medium- sized enterprises (SME), family businesses and self-employed people to operate simpler across the borders within the Union; emphasises in this respect that multinational corporations can use instruments for aggressive tax planning that are not available to SMEs, which are therefore severely affected;
Amendment 33 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that taxes must be paid where profits are made or value is created and where public services and infrastructures are used; expects a declaration by the Council to respect these principles in national tax laws; points out that in particular multinational corporations (MNCs) use the over-complexity and differences in national tax systems for aggressive tax planning purposes; urges therefore to increase transparency by introducing extensive country-by-country reporting and making it available to the public;
Amendment 45 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Points out that digitalisation also challenges national tax systems and cross- border activities; emphasises in this respect the need for a consistent application of general principles of corporate taxation instead of a special tax regime for digital companies;
Amendment 65 #
Draft opinion
Paragraph 6
Paragraph 6