Activities of Ashley FOX related to 2018/0072(CNS)
Shadow reports (1)
PDF (630 KB) DOC (96 KB)
Amendments (3)
Amendment 29 #
Proposal for a directive
Recital 2
Recital 2
(2) The Base Erosion and Profit Shifting (BEPS) Action 1 report on "Addressing the Tax Challenges of the Digital Economy" released by the OECD in October 2015 set out various different approaches for taxing the digital economy which were further examined in the OECD "Tax challenges Arising from Digitalisation – Interim Report 2018". As the digital transformation of the economy accelerates there is a growing need to find solutions to ensure a fair and effective taxation of digital companies. However, to date the OECD work on taxing the digital economy has not delivered sufficient progress, which illustrates the need for the Union to advance on this matter at Union level. This Directive should also serve as a basis for further work at the international level. However, notes that Member States should not be prevented from adopting unilateral solutions.
Amendment 48 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) The concept of a significant digital presence and the solutions presented in this Directive should not become part of a Council Directive on a Common consolidated corporate tax base.
Amendment 84 #
Proposal for a directive
Article 4 – paragraph 7 a (new)
Article 4 – paragraph 7 a (new)
7a. As establishing corporate tax rates is a sovereign decision of Member States, each of them retains the right to fix the corporate tax rate that will be applicable to digital services’ revenues on its own territory.