10 Amendments of Marco VALLI related to 2015/2058(INI)
Amendment 2 #
Draft opinion
Paragraph 1
Paragraph 1
1. Reiterates the pressing necessity, for developing countries, of taxing profits where they are madadopting a more balanced approach to the allocation of taxing rights where the economic activities take place;
Amendment 21 #
Draft opinion
Paragraph 2
Paragraph 2
2. Calls for the introduction of a mandatory consolidated common tax base for EU transnational corporation taxs, in order to standardise tax returnprevent aggressive tax planning, such as base erosion and profit shifting practices;
Amendment 32 #
Draft opinion
Paragraph 3
Paragraph 3
3. Calls for the establishment of a globally accepted definition of tax havens, of penalties for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept it, especially within the EU, as has already been called for previously;
Amendment 33 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Supports the introduction in the EU of public registers of the beneficial owners of companies, foundations and all kinds of trusts as part of the new Anti-Money Laundering Directive;
Amendment 37 #
Draft opinion
Paragraph 4
Paragraph 4
4. Calls on the Commission to set up an programme to assist developing countries in combating tax fraud which should include in particular human resources training and the development of administrative structuresprovide technical assistance, human resources training and capacity building to tax authorities in developing countries in international tax matters, with the aim to combating tax fraud and improving tax collection; stresses the need that the assistance is provided in a transparent and impartial way;
Amendment 50 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Believes that developing countries with low administrative capacity shall be included in Automatic Exchange of Information (AEOI), by granting them a transitional period, during which they shall be allowed to receive information, without having to send the same information back;
Amendment 58 #
Draft opinion
Paragraph 7
Paragraph 7
7. Calls on the OSCE and the G20 to abide by their pledges and adopt the latest BEPS measures inCommission to propose a comprehensive and effective anti-BEPS Directive in full cooperation with the G20 and developing countries by the end of 2015;
Amendment 68 #
Draft opinion
Paragraph 9
Paragraph 9
9. Stresses the urgent need for a study on the impact of international tax treatto assess any negative impact of national tax policies and practices on developing countries, such as base erosion and profit shifting; to this end, calls on the Commission to conduct a review of all bilateral double taxation treaties between EU Member States and developing countries, in order to ensure that they are fully consistent with development goals and are not used to reduce withholding taxes in developing countries;
Amendment 89 #
Draft opinion
Paragraph 12
Paragraph 12
12. Calls for the recommendations of the CbC reports to be implementedadoption of a full, comprehensive and publicly available country-by-country reporting (CBCR) regime for all transnational companies in allny sectors and in all countriesfor each country where they operate.
Amendment 93 #
Draft opinion
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Supports the establishment of an intergovernmental tax body under the auspices of the United Nations, with the aim of ensuring that developing countries can fully take part on an equal footing to the international decision making process on tax matters and transparency, as a more democratic and inclusive system to the OECD forum.