Activities of Brian HAYES related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (A8-0223/2016 - Jeppe Kofod, Michael Theurer)
Amendments (15)
Amendment 123 #
Motion for a resolution
Recital S
Recital S
S. whereas several studies from the Commission have clearly shown that the link between the patent box and R&D is in most casescan be arbitrary and/or artificial; whereas this inconsistency may lead to the assumption that these schemes are in most cases set up for tax avoidance reasons; whereas tax incentives for incomes generated by R&D, chiefly patent boxes, oftecan result in large decreases in tax revenue for all governments, including those engaging in such a policy; notes that European Commission studies have demonstrated that there are substantial opportunities for improving R&D tax structures across the EU, particularly in relation to the scope and organisation of such tax structures;
Amendment 188 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Urges the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) which would provide a comprehensive solution to harmful tax practices within the Union; believes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; calls on the Member States to promptly reach an agreemCommission's two-step approach to the CCCTB proposal is a practical approach; calls on the Member States and the Commission to continue its technical work on CCCTB and ensure that before any proposal is presented on this and to swiftly implement itCCCTB that a sufficiently detailed impact assessment is completed; believes that the Commission, in the first instance, should identify areas where a consensus can be reached and develop proposals on that basis;
Amendment 225 #
Motion for a resolution
Paragraph 8
Paragraph 8
Amendment 292 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Member States to renegotisure thate their bilateral tax treaties with third countries in order to introducehave sufficiently robust anti- abuse clauses and thusto prevent ‘'treaty shopping’; stresses furthermore that this process would be expedited considerably if the Commission were mandated by Member States to negotiate such tax treaties on behalf of the Union';
Amendment 307 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recommends introducing an EU- wideMember States to introduce a withholding tax, in order to ensure that profits generated within the Union are taxed at least once beforewhen leaving it; notes that such a proposal sthe Union to third countries; notes that withhould include a refund systemg taxes may assist to prevent double taxation;
Amendment 314 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes may have not proven highly effective in fostering innovation in the Union, but are, rather, used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well- known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill-suited tool for achieving economic objectives; insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is often arbitrary and that current models lead to a race to the bottom with regard to the effective tax contribution of MNEs;
Amendment 328 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Calls on the Commission to put forward proposals for binding Union legislation on patent boxes that goes beyondcomplies with the OECD Modified Nexus Approach, so as to prohibit the misuse of patent boxes and to ensure that if and when used they are linked to genuine economic activity;
Amendment 330 #
Motion for a resolution
Paragraph 20
Paragraph 20
Amendment 407 #
Motion for a resolution
Paragraph 33
Paragraph 33
33. NotUrges the continuing lack ofo improve the transparency of the working methods of the Code of Conduct Group, which is preventing any concrete potential improvement in terms of tackling harmful tax practices;
Amendment 424 #
Motion for a resolution
Paragraph 34
Paragraph 34
34. Urges the Member States to reform, as soon as possible, the criteria and governance aspects of the Code of Conduct Group, in order to increase its transparency and accountability and ensure the strong involvement of Parliament;
Amendment 435 #
Motion for a resolution
Paragraph 35
Paragraph 35
35. Calls on the Commission, in case of an unsatisfactory response on the part of the Member States, to present a legislative proposal to incorporate the Code of Conduct Group into the Community methodkeep Parliament informed about measures to improve the accountability of the Code of Conduct Group;
Amendment 450 #
Motion for a resolution
Paragraph 36
Paragraph 36
36. Calls on the Commission to include in the framework of the European Semester reporting of what measures the Member States take towards effective taxation and to enhanceing efforts against harmful cross- border tax practices and tax evasion, including recommendations for strengthening national tax administrations;
Amendment 462 #
Motion for a resolution
Paragraph 38
Paragraph 38
38. Calls for the creation of a new Union Tax Policy Coherence and Coordination Centre to guarantee the proper and coherent functioning of the single market and the implementation of international standards; believes that this new body shcould be in charge of monitoring Member States’ tax policies at Union level, of ensuring that no newd with assessing whether harmful tax measures are being implemented by Member States, of monitoring compliance of Member States with the common Union list of uncooperative jurisdictions, of ensuring and fostering cooperation between national tax administrations (e.g. training and exchange of best practices), and of initiating academic programmes in the field; believes that by doing so this Centre could help prevent new tax loopholes emerging thanks to uncoordinated policy initiatives between Member States, and counteract tax practices and standards that would upset, obstruct or interfere in the proper functioning and rationale of the single market; considers that the Centre could benefit from the pooling of expertise at Union and national level, so as to reduce the burden on the taxpayer;
Amendment 487 #
Motion for a resolution
Paragraph 42
Paragraph 42
42. Calls on the OECD to start work on an ambitious BEPS II, to be based primarily on minimum standards and concrete objectives for implementationfocus on the successful implementation of BEPS to ensure that Member States have a coordinated approach against harmful tax practices;
Amendment 507 #
Motion for a resolution
Paragraph 46
Paragraph 46
46. Stresses the need for a comprehensive EU/US approach on the implementation of OECD standards and on beneficial ownership; stresses furthermore that good governance clauses and the full BEPS action plan should be included in the Transatlantic Trade Investment Partnership (TTIP) in order to ensure a level playing field, create more value for society as a whole and combat tax fraud and avoidance;