10 Amendments of Paul TANG related to 2016/2038(INI)
Amendment 109 #
Motion for a resolution
Recital M a (new)
Recital M a (new)
Ma. whereas many of the banks and financial institutions involved in tax evasion were rescued during the 2008 financial crisis with the use of taxpayer money, makes their conduct in tax matters even more despicable.
Amendment 138 #
Motion for a resolution
Recital W
Recital W
W. whereas Member States have given unsatisfactory answers to Parliament’s repeated requests for full disclosure of the documents concerned; whereas this practice has been going on for several months; whereas these documents have nonetheless recently been made availablwere provided to researchers of the University of Amsterdam after a request based on the European transparency directive; whereas these documents have nonetheless recently been made available, but only on a confidential basis and cannot be used in the public debate; whereas transparency and access to information are essential elements of parliamentary work;
Amendment 226 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used by MNEs for tax evasion schemes such as inter-group loans; supports the conclusions of the investigations of the Commission in the case of Starbucks, Fiat and Amazon and urges the Commission to build sufficient examples of state-aid case law in the field of tax evasion to create guidelines on what are the limits on transfer pricing;
Amendment 243 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Strongly emphasises that the work of whistleblowers is crucial for revealing scandals of tax evasion and avoidance, and that, therefore, protection for whistleblowers needs to be legally guaranteed and strengthened EU-wide; notes that the European Court of Human Rights and the Council of Europe have undertaken work on this issue; considers that courts and Member States should ensure the protection of legitimate business secrets while in no way hindering, hampering or stiflinge the capacity of whistleblowers and journalists to document and reveal illegal, wrongful and harmful practices where this is clearly and overwhelmingly in the public interest; regrets that the Commission has no plans for prompt action on the matter, with the criminal case against Antoine Deltour in Luxembourg as a reminder of the need for such an initiative;
Amendment 301 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recommends introducing an EU- wide withholding tax to be included in the parent-subsidiary directive, in order to ensure that profits generated within the Union are taxed at least once before leaving it; the level of such a withholding tax can be based on the minimum effective corporate tax rate in the EU and notes that such a proposal should include a refund system to prevent double taxation;
Amendment 310 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. The hybrid mismatch between EU Member States and third countries in the designation of entities, for example the CV/BV construction in the Netherlands used by many American firms, leading to double non-taxation, should be effectively dealt with in European legislation, as an addition to the European Commission's ATAP proposals;
Amendment 345 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Is concerned about the lack of transparency and adequate documentation within financial institutions and law firms pertaining to the specific models of company ownership and control recommended by tax and legal advisors, as confirmed by the recent ‘Panama Papers’ scandal and that there is a need for transparency on the ultimate beneficial ownership of firms where it comes to European firms and European residents;
Amendment 364 #
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Notes that tax law and tax research departments of public universities are clearly interwoven with the large tax firms, leading to conflict of interests and a lack of independence that would be expected from academics; establishes that in the current situation tax advisors are trained to facilitate tax evasion with the use of public tax payer money; requests from the Commission an investigation into the interconnectedness of academia and the tax advisory world, addressing at least the issues of conflict of interests and the use of public funded education to facilitate corporate tax evasion;
Amendment 395 #
Motion for a resolution
Paragraph 31
Paragraph 31
31. Notes, that despite the fact that its first and second Special Committees (TAXE 1 and TAXE 2) have both on repeated occasions requested full access to Code of Conduct Group documents and minutes, only a limited number of new documents have been made available for in camera consultation by MEPS, and that this was only achieved five months after the beginning of the mandate of TAXE2; stresses that these documents should have been made public to allow for public scrutiny and an open political debate on the content of these documents; notes furthermore that the willingness of the Council to satisfy this request remains unsatisfactory;
Amendment 467 #
Motion for a resolution
Paragraph 39 a (new)
Paragraph 39 a (new)
39a. Calls for an international summit against tax evasion under the framework of the United Nation to have a global debate on the matter, leading to an international tax evasion agreement, modelled on the international climate agreement COP, which will contain concrete targets for worldwide action on tax evasion;