Activities of Enrique GUERRERO SALOM related to 2010/2102(INI)
Shadow reports (1)
REPORT on Tax and Development – Cooperating with Developing Countries on Promoting Good Governance in Tax Matters PDF (275 KB) DOC (180 KB)
Amendments (17)
Amendment 1 #
Motion for a resolution
Citation 2 a (new)
Citation 2 a (new)
– having regard to its resolution of 25 March 2010 on the effects of the global financial and economic crisis on developing countries and on development cooperation1, 1 Texts adopted P7_TA(2010)0034.
Amendment 2 #
Motion for a resolution
Citation 3 b (new)
Citation 3 b (new)
– having regard to its resolution of 15 June 2010 on progress towards the achievement of the Millennium Development Goals: mid-term review in preparation of the UN high-level meeting in September 20101, 1 Texts adopted P7_TA-PROV(2010)0210.
Amendment 3 #
Motion for a resolution
Citation 3 c (new)
Citation 3 c (new)
– having regard to the G20 summit held in Seoul on 11-12 November 2010,
Amendment 13 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
Amendment 16 #
Motion for a resolution
Recital D
Recital D
D. whereas the possibility of enhancing domestic resource mobilisation is further weakened byre is a need to replace customs revenue with other domestic resources due to the global context, characterised by customs tariff liberalisation,
Amendment 18 #
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. whereas the existence of a large informal sector in the economy is holding back the mobilisation of domestic resources,
Amendment 35 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Underlines that globalisation exacerbates the fiscal problems of developing countriesfurther attention should be paid to difficulties encountered by developing countries to raise domestic revenues in a globalised context;
Amendment 38 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Stresses that the decline in trade taxes, resulting from WTO obligations and regional trade agreements, has posed acute problems for the poorest countries that havepoorest countries are having difficulties to replace the decline in trade taxes, resulting from the global current context of trade liberalisation, by other types of domestic resources, being at best replacshifted about 30% of their lost trade taxes;
Amendment 44 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Urges the Commission to upgrade its assistance toregarding the strengthen theing of judiciary and anticorruption agencies in developing countries; to effectively integrate the principles of good governance in tax matters into the programming, implementation and monitoring of country and regional strategy papers, and to systematically include clauses on good governance in future trade agreements; urges member states to make tangible commitments to increasing their aid for tax;
Amendment 45 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to include a tax governance clause, including monitoring of its implementation, in relevant agreements with third countries by the EU;
Amendment 48 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Recalls that the main challenge for poor countries is to broaden the tax base; points out that the decline of trade taxes has led to the introduction of consumption taxes (VAT or energy taxes); considers that even if VAT can enable the widening of the tax base in economies with large informal sectors, VAT is not an ideal instrument as it hits poor people the hardest; believes that EU's assistance to tax reform should be geared to developing balance direct and indirect taxation;
Amendment 52 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Stresses that an important requirement to increase direct taxation should be bringing the informal sector into the formal economy and improving the business environment;
Amendment 68 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Demands the Commission and the Council to engage more with the Extractive Industries Transparency Initiative, through provision of finances and participation in its governing body;
Amendment 75 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Considers that automatic information exchange should take place in all circumstances; welcomes in this respect the Commission's proposal on administrative cooperation in the field of taxation in order to extend cooperation between the Member States to cover taxes of any kind, abolish bank secrecy and establish the automatic exchange of information as a general rule;
Amendment 76 #
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16b. Welcomes that some member states are signatories of the Council of Europe- OECD Convention on Mutual Administrative Assistance in Tax Matters, and urges the 17 member states that have not done so to join the Convention;
Amendment 77 #
Motion for a resolution
Paragraph 16 c (new)
Paragraph 16 c (new)
16c. Calls on the EU to step up its action and to take concrete measures, such as sanctions, against tax evasion and illicit capital flight; demands the Council to examine the possibility for a multilateral mechanism of automatic tax information exchange in close collaboration with UN Committee of Experts on International Cooperation in tax matters;
Amendment 80 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Considers that the EU should also ensure consistency in the implementation at EU and international level of standards in the areas of prudential supervision, taxation and money laundering;