6 Amendments of Sampo TERHO related to 2013/0000(INI)
Amendment 25 #
Motion for a resolution
Recital C
Recital C
C. whereas tax fraud and tax evasion constitute an illegal activity of evading tax liabilities, while, on the other hand, tax avoidance is the legal but improper utilisation of the tax regime to reduce or avoid tax liabilities, and whereas tax competition should remain permitted in future too;
Amendment 66 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Emphasises that the EU should lead the discussions and should assistencourage non-EU countries into subscribing to the EU principles ofe to transparency, exchange of information and abolition of harmful tax measures;
Amendment 74 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Considers it of paramount importance that the Commission deal with non-EU countries on behalf of the EU without leaving the initiative exclusively to MS to individually engage in bilateral agreements;
Amendment 101 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on Member States to commit to an ambitious but realistic target of halving the tax gap by 2020, since this would gradually generate new tax revenue without raising tax rates and could thus even enable the tax rate to be reduced in some Member States;
Amendment 110 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Stresses that a strong commitment to reducing the tax gap would contribute to the necessary stabilisation of financial markets, help with fiscal consolidation while easing its austerity effects, increase public investment resources or alternatively enable the tax rate to be reduced, improve the efficiency and fairness of national tax systems, and raise general tax compliance levels;
Amendment 128 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on Member States to agree and implement a compulsory Common Consolidated Corporate Tax Base;