Activities of Alain LAMASSOURE related to 2018/0072(CNS)
Plenary speeches (1)
Common system of a digital services tax on revenues resulting from the provision of certain digital services - Corporate taxation of a significant digital presence (debate) FR
Amendments (4)
Amendment 33 #
Proposal for a directive
Recital 4
Recital 4
(4) The European Council Conclusions of 19 October 2017 underlined the need for an effective and fair taxation system fit for the digital era and looked forward to appropriate Commission proposals by early 2018.15 The ECOFIN Council Conclusions of 5 December 2017 underlined that a globally accepted definition of permanent establishment and the related transfer pricing and profit attribution rules should also remain pivotal when addressing the challenges of taxation of profits of the digital economy" and encourages "close cooperation between the EU, the OECD and other international partners in responding to the challenges of taxation of profits of the digital economy.16 In this regard, Member States should be required to include rules in their national corporate income tax systems in order to exercise their taxing rights. Therefore, the various applicable corporate taxes in the Member States should be clarified. These rules should extend the definition of a permanent establishment and establish a taxable nexus for a significant digital presence in their respective jurisdictions. In addition, general principles for allocating taxable profits to such a digital presence should be laid down. In principle, those rules should apply to all corporate taxpayers irrespective of their size and of where they are tax resident, whether in the Union or elsewhere. Furthermore, the common rules set out in this Directive call for a broader harmonisation of the corporate tax base in the Union for all corporations. This is why this Directive should not hamper or delay works on the Proposal for a Common Consolidated Corporate Tax Base. _________________ 15 European Council meeting (19 October 2017) – Conclusions (doc. EUCO 14/17). 16 Council conclusions (5 December 2017) – Responding to the challenges of taxation of profits of the digital economy (FISC 346 ECOFIN 1092).
Amendment 34 #
Proposal for a directive
Recital 5
Recital 5
(5) However, the rules should not apply to entities that are tax resident in a non-Union jurisdiction with which the Member State of the significant digital presence has a Double Tax Convention in force, unless the Convention includes provisions on a significant digital presence which creates similar rights and obligations in relation to the non-Union jurisdiction as are created by this Directive. This is to avoid any conflict with Double Tax Conventions with non-Union jurisdictions, given that non-Union jurisdictions are not generally bound by Union law. Nevertheless, for the provisions contained in this text to be fully effective, Member States are urged to adapt, where needed, their Double Tax Conventions currently in force in order to include provisions on a significant digital presence creating similar rights and obligations in relation to the non-Union jurisdiction as are created by this Directive. The European Commission shall provide Member States with all needed support in this regard.
Amendment 60 #
Proposal for a directive
Recital 12 a (new)
Recital 12 a (new)
(12a) In order to set up a coherent and consistent corporate tax base framework for all corporations in the Union, regardless of their size, the provisions contained in this Directive are bound to be integrated in the Common Consolidated Corporate Tax Base to be adopted by the Council.
Amendment 62 #
Proposal for a directive
Article 2 – paragraph 1
Article 2 – paragraph 1
This Directive applies to entities irrespective of their size and of where they are resident for corporate tax purposes, whether in a Member State or in a third country.