Activities of Petr JEŽEK related to 2015/2058(INI)
Plenary speeches (1)
Tax avoidance and tax evasion as challenges in developing countries (A8-0184/2015 - Elly Schlein)
Shadow opinions (1)
OPINION on tax evasion and tax fraud: challenges for governance, social protection and development in developing countries
Amendments (10)
Amendment 34 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Asks those Member States with dependencies and territories, which are not part of the Union, to work with these states towards the adoption of the principles of tax transparency and to ensure that none serves as a tax haven;
Amendment 41 #
Draft opinion
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Calls on the Commission to develop further initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to address double (non-) taxation gaps; states that double (non-) taxation agreements between Member States and third countries must be based on common standards; insists that no double (non-) taxation agreements should be entered into with tax havens or non- corporative jurisdictions and invites the Commission therefore to add in every relevant legislative proposal a clause to ensure the objectives of the legislation are not circumvented via tax constructions;
Amendment 61 #
Draft opinion
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the EU and OECD BEPS members to ensure that the new OECD- developed "Global Standard on Automatic Information Exchange" includes a transition period for developing countries that cannot currently meet reciprocal automatic information exchange requirements due to a lack of administrative capacity;
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 69 #
Draft opinion
Paragraph 9
Paragraph 9
9. Stresses the urgent need for a study on the impact of international tax treaties and spillover analyses of national tax policies and an impact assessment of their special purpose entities and similar legal constructions, as well as data showing the flow of investments through such entities in their countries in order to assess the impacts on developing countries;
Amendment 82 #
Draft opinion
Paragraph 10 a (new)
Paragraph 10 a (new)
10a. Stresses that coordinated action in the EU level, also in the context of the Code of Conduct on Business Taxation, is necessary to pursue the application of standards of transparency in relation to third countries; calls on the Commission and the Member States to incorporate these standards in future trade agreements;
Amendment 92 #
Draft opinion
Paragraph 12
Paragraph 12
12. Calls for the recomWelcomes the swift implemendtations of the country-by-country (CbC) reports to be implementeding for banks as defined in the fourth amendment to the Capital Requirements Directive (CRD4); calls on the Commission to introduce as a next step mandatory CbC reporting for cross-border companies in all sectors and in all the countries. in which they operate, including non-cooperative jurisdictions and tax havens, through an immediate revision of the accounting directive, whilst ensuring that administrative burdens are minimised, in particular for SMEs;
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;
Amendment 97 #
Draft opinion
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Welcome the fact that the Commission Transparency Package included a commitment to conducting an impact assessment of making country by country reporting public for all economic sectors; stresses the need to look at the costs of making country by country reporting public but also the benefits for European and developing societies; recalls that public transparency is a vital step towards fixing the current tax system and building public trust; strongly encourages the Commission to ensure that this information is publicly available;
Amendment 98 #
Draft opinion
Paragraph 12 b (new)
Paragraph 12 b (new)
12b. Calls on the EU to promote increased participation of, and linkages with, developing countries and not to focus only on European countries and on issues of relevance for its member states; in this respect, recalls that the EP already called for the establishment of an intergovernmental tax body under the auspices of the United Nations with the aim of ensuring that developing countries can participate on an equal footing in the formulation and reform of global tax policies.