2 Amendments of Astrid LULLING related to 2009/2174(INI)
Amendment 46 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Considers that the EU should actively promote the improvement of the OECD standards, with the aim of making the automatic, multilateral exchange of information on demand the global standard; urges the EU, furthermore, to adopt measures that prevent abuse of the ‘residence principle’ by artificial domicile and ownership schemes allowing holding companies with no activity or shell companies to shield beneficial owners from paying taxes in their country of domicile;
Amendment 56 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Urges the EU to examine a range of options for sanctions and incentives to promote good tax governance such as a special levy on all movements to or from non-cooperative jurisdictions, the non- recognition, within the EU, of the legal status of companies set up in non- cooperative jurisdictions and the prohibition for EU financial institutions to establish or maintain subsidiaries and branches in non-cooperative jurisdictions;