11 Amendments of Eva JOLY related to 2015/2058(INI)
Amendment 22 #
Draft opinion
Paragraph 2
Paragraph 2
2. Calls for the introduction of a mandatory consolidated common tax base for corporation tax in order to standardise tax returns; Calls for a minimum corporate tax rate;
Amendment 27 #
Draft opinion
Paragraph 3
Paragraph 3
3. Calls for the establishment of a globally accepted definition of tax havens, of penalties for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept a blacklist to be drawn up of such tax havens and countries distorting competition with favourable tax conditions, including those in the EU, by end of 2015; the definition of tax havens should include but should not be limited to the following: "Provision for tax measures which entail no or nominal taxes, a lack of effective exchange of information with foreign tax authorities and a lack of transparency in legislative, legal or administrative provisions, or where advantages are granted even without any real economic activit,y as has already been called for previouslynd substantial economic presence within country offering such tax advantages";
Amendment 39 #
Draft opinion
Paragraph 4
Paragraph 4
4. Calls on the Commission to set up an programme to assist developing countries in combating tax fraud, evasion and aggressive tax planning which should include in particular human resources training and the development of administrative structures;
Amendment 45 #
Draft opinion
Paragraph 5
Paragraph 5
5. Calls on EU bodies such as, for instance, the EIB and the EBRD not to cooperate any longer through their financial intermediaries with non- cooperative tax jurisdictions providing for tax measures which entail no or nominal taxes, a lack of effective exchange of information with foreign tax authorities and a lack of transparency in legislative, legal or administrative provisions, or where advantages are granted even without any real economic activity and substantial economic presence within country offering such tax advantages;
Amendment 57 #
Draft opinion
Paragraph 7
Paragraph 7
7. Calls on the OSCE and the G20 to abide by their pledges and adopt the latest BEPS measures in 2015Asks the Commission to fully cooperate with the OECD, the G20 and developing countries to address BEPS and to report regularly to Parliament and the Council on the progress made; welcomes the upcoming revised Commission Action Plan in 2015 on tax evasion and tax avoidance and calls on the Commission to come forward with an EU anti-BEPS Directive;
Amendment 59 #
Draft opinion
Paragraph 7
Paragraph 7
7. Calls on the OSCE and the G20 to abide by their pledges and adopt the latest BEPS measures in 2015 while ensuring full involvement of developing countries;
Amendment 62 #
Draft opinion
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls for a review of existing double taxation agreements in order to allow for a 'fair share' of the tax base to be taxed in developing countries;
Amendment 63 #
Draft opinion
Paragraph 7 b (new)
Paragraph 7 b (new)
7b. Furthermore, calls on the Commission to propose changes to EU company law to effectively ban shell companies and similar entities by introducing for example substance requirements, limitation of multiple directorships etc.
Amendment 66 #
Draft opinion
Paragraph 8
Paragraph 8
8. Welcomes the Tax Inspectors Without Frontiers initiative and calls on the Commission to undertake a similarand other Member States to become part of the project;
Amendment 91 #
Draft opinion
Paragraph 12
Paragraph 12
12. Calls on the EU and the Member States to enforce the recommendations of theprinciple that multinational companies must adopt country-by-country reporting as standard, requiring them to publish as part of their annual report on a country-by-country basis for each territory in which they operate the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available; Calls for CbC reportsing to be implemented for multinational companies in all sectors and in all countries.;
Amendment 95 #
Draft opinion
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Calls for a swift implementation of the Anti-Money Laundering Directive (AMLD) and the Transfer of Funds Regulation (ToFR); considers, however, that room for improvement remains and urges MSs to use the available flexibility, provided for in particular in the AMLD, towards the use of unrestricted public registers with access to beneficial ownership information for companies, trusts, foundations and other legal entities;