Activities of Sylvie GOULARD related to 2015/2010(INL)
Plenary speeches (1)
Bringing transparency, coordination and convergence to corporate tax policies (debate) FR
Amendments (6)
Amendment 58 #
Motion for a resolution
Recital N a (new)
Recital N a (new)
Na. whereas the OECD adopted comprehensive package of measures on BEPS (The OECD/G20 Base Erosion Profit Shifting (BEPS) Project); whereas the European Commission and Member States shall ensure that those are implemented as a minimum standard at Union level and remain ambitious; whereas it is of crucial importance that all Member Countries of OECD do implement them;
Amendment 140 #
Motion for a resolution
Recital U – point i
Recital U – point i
(i) whereas a mandatory Union-wide Common Consolidated Corporate Tax Base (CCCTB) wouldill be a major step towards solving those problems associated with aggressive tax planning within the Union and should be introduced as a matter of urgency; 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; 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 178 #
Motion for a resolution
Recital V – point i
Recital V – point i
(i) whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non- taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas international agreements regarding tax compliance, information exchange and cooperation against tax evasion should be negotiated by the European Commission on behalf of the Member States; whereas the postponement of the entry into force of FATCA and the associated IGAs between US and various Member States, should be used as an opportunity to renegotiate a Union-US agreement, replacing the bilateral agreements, and offering adequate legal safeguards for Union citizens and companies; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties;
Amendment 195 #
Motion for a resolution
Recital V – point vii
Recital V – point vii
(vii) whereas the Commission's ongoing investigations into alleged breaches of the Union state aid rules have revealed a degree of uncertainty regarding the way in which those rules should be applied; whereas to rectify this, the Commission should publish binding guidelines to clarify how it will determine instances of tax- related state aid, thereby providing more legal certainty for companies and Member States alike; whereas in the framework of modernisation of state aid regime the Commission should ensure effective ex- post control of the legality of granted state aid;
Amendment 375 #
Motion for a resolution
Annex – title 3 – subtitle 1 – indent 1
Annex – title 3 – subtitle 1 – indent 1
The Commission should negotiate tax agreements with third countries on behalf of the EU instead of the current practice under which bilateral negotiations are conducted, which produce sub-optimal results. The Commission has to ensure that such agreements are in full compliance with Union law, and take measures against extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States.
Amendment 377 #
Motion for a resolution
Annex – title 3 – subtitle 1 – indent 3 a (new)
Annex – title 3 – subtitle 1 – indent 3 a (new)
All international tax arrangements shall foresee an enforcement mechanism.