Activities of Krišjānis KARIŅŠ related to 2015/2010(INL)
Plenary speeches (1)
Bringing transparency, coordination and convergence to corporate tax policies (A8-0349/2015 - Anneliese Dodds, Luděk Niedermayer) LV
Amendments (14)
Amendment 9 #
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 fair tax rulings, combatting aggressive tax planning and; stresses that re-launching of the Common Consolidated Corporate Tax Base scheme, shall be carefully evaluated while retaining the principle of subsidiarity in the area of taxation in Member States; stressing the importance to avoid any increase in administrative burdens and cost of compliance; for Member States;
Amendment 28 #
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 developinvestment; 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, family businesses and self-employed people to operate simpler across the borders within the Union;
Amendment 37 #
Motion for a resolution
Recital G
Recital G
G. whereas aggressive tax planning consists in taking advantage of the technicalities of a tax system, or of mismatchloopholes between two or more tax systems, for the purpose of reducing tax liability; whereas aggressive tax planning schemes often result in the use of a combination of international tax mismatches, very favourable specific national tax rules and the use of tax havens; whereas, unlike aggressive tax planning, tax fraud and tax evasion constitute an illegal activity of evading tax liabilities;
Amendment 38 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that taxes must be paid where profits are madeconomic activity takes place or value is created and where public services and infrastructures are used;
Amendment 60 #
Draft opinion
Paragraph 5
Paragraph 5
5. Suggests the simplification of utilisation of the credit coming from taxes paid in a foreign country, along with consequent automatic exchange of information between tax authorities, where information is being exchanged between Member States and competent authorities in a form of EU central register, which can be accessed by competent authorities;
Amendment 63 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Stresses the importance of strong tax sovereignty and calls to retain the taxation as a national competence in each Member State, as the Treaty foresees it; nevertheless encourages stronger information exchange between competent authorities on taxation matters;
Amendment 84 #
Motion for a resolution
Recital T – point i
Recital T – point i
(i) whereas increased transparency regarding the activities of large multinational companies, and in particular regarding profits made, taxes on profit paid, subsidies received and tax returns, is essential for ensuring that tax administrations tackle BEPS efficiently; whereas one vital form for this transparency to take is country-by-country reporting; whereas any Union proposals for country-by-country reporting should in the first instance be based on the OECD guidelines; whereas it is possible for the Union to go further than the OECD guidelines, and the European Parliament voted in favour of full publicthe European Commission conducted an impact assessment into country-by- country reporting in its amendments adopted on 8 July 20154 on the proposal for a revised Shareholder Rights Directive; whereas the European Commission conducted a consultation on this subject between 17 June and 9 September 2015 in order to explore different options for the implementation of country-by-country reporting5 ; __________________ 4Texts adopted of 8.7.2015, P8_TA(2015)0257. 5 5 http://ec.europa.eu/finance/consultations/2 015/further-corporate-tax- transparency/index_en.htm.
Amendment 99 #
Motion for a resolution
Recital T – point iii
Recital T – point iii
(iii) whereas increased transparency would be achieved if Member States inform each other and the Commission of any new allowance, relief, exception, incentive or similar measure that could have a material impact on their effective tax rate; whereas such notification would help Member States in identifying harmful tax practices, while also retaining taxation as a national competence in Member States as the Treaty foresees it;
Amendment 105 #
Motion for a resolution
Recital T – point iv
Recital T – point iv
(iv) whereas there is evidence that Member States do not communicate sufficiently between themselves about the possible impact that their tax arrangements with certain companies might have on tax collection in other Member States; whereas national tax authorities should automatically exchange all tax rulings without delay after they have been issued, possibly, in a form of Union wide central register, which may only be accessed by the Commission and competent authorities; whereas tax rulings signed up to by tax authorities should be subject to greater transparency, providing that confidential information and business sensitive information is preserved;
Amendment 127 #
Motion for a resolution
Recital U – introductory part
Recital U – introductory part
U. whereas the power to legislate on corporate taxation is vested in the Member States, yet the vast majority of problems linked to aggressive tax planning are of a multinational nature; whereas more effective coordination and information exchange of national tax policies between Member States therefore represents the onlya feasible way to address the problems of BEPS and aggressive tax planning;
Amendment 136 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) would be a major step towards solving those problems associated with aggressive tax planning within the Union; whereas the ultimate goal should remain a full, mandatory CCCTB with possible exemptions for small- and medium-sized enterprises and companies with no cross-border activity; stresses the importance of a full CCCTB, which does not undermine national tax legislations and respect tax sovereignty of Member States; whereas until a full CCCTB is in place, the Commission is considering temporary measures to counteract profit shifting opportunities; whereas it is necessary to ensure that those measures, including the offsetting of cross- border losses, do not increase the risk of BEPS;
Amendment 157 #
Motion for a resolution
Recital U – point iv
Recital U – point iv
(iv) whereas some Member States have unilaterally introduced Controlled Foreign Corporation (CFC) rules, in order to adequately ensure that profits parked in low or no tax countries are effectively taxed; whereas those rules need to be coordinated in order to prevent the diversity of national CFC rules within the Union from distorting the functioning of the internal market, while respecting Member States' unanimity rule in the area of taxation as the Treaty foresees it;
Amendment 170 #
Motion for a resolution
Recital U a (new)
Recital U a (new)
Ua. whereas by 26 June 2017 a Union- wide register for beneficial ownership has to be operational, aiding in tracking down possible tax avoidance and profit shifting; emphasises the significance of central register for automatic exchange of advanced tax rulings or price arrangements between Member States, which would be accessible to tax authorities and responsible administrations in the Member States and the Commission;
Amendment 189 #
Motion for a resolution
Recital V – point iv
Recital V – point iv
(iv) whereas a new binding definition of 'permanent establishment' is needed to ensure that taxation takes place where economic activity takes place and value is created; whereas this should be accompanied by minimum binding criteria to determine whether economic activity has sufficient substance to be taxed in a Member State in order to avoid the problem of 'letterbox companies';