13 Amendments of Paul TANG related to 2018/0072(CNS)
Amendment 36 #
Proposal for a directive
Recital 6
Recital 6
(6) In order to provide for a robust definition of a taxable nexus of a digital business in a Member State it is necessary that such a definition is based on the revenues from the supply of digital services, the number of users or the number of business contracts for digital services. The applicable thresholds should reflect the significance of the digital presence for different types of business models and accommodate the different degrees of contribution to the process of value creation. Furthermore, they should ensure a compatible treatment in different Member States, irrespective of their size, and leave out trivial cases. The sale of goods or services which is facilitated by using the internet or an electronic network should not be regarded as a digital service within the meaning of this Directive.
Amendment 41 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7a) A harmonised definition of a permanent establishment, including a significant digital presence will allow Member States to better collect taxes arising from the digital sector. To fully deliver, such harmonisation should come along with an increased coordination of corporate income tax rates at European level. To ensure a sufficient and fair level of the digital sector, a minimum effective corporate tax rate of 18% should be adopted by all Member States.
Amendment 63 #
Proposal for a directive
Article 2 – paragraph 2 a (new)
Article 2 – paragraph 2 a (new)
To ease future harmonisation of the concept of a permanent establishment including a significant digital presence, Member States may mandate the Commission to negotiate conventions for the avoidance of double taxation, with a view to also avoid double non-taxation.
Amendment 65 #
Proposal for a directive
Article 3 – paragraph 1 – point 5 – paragraph 1 – point c a (new)
Article 3 – paragraph 1 – point 5 – paragraph 1 – point c a (new)
(ca) the sale of goods or services which are contracted online via digital interfaces ('e-commerce' platforms);
Amendment 68 #
Proposal for a directive
Article 3 – paragraph 1 – point 5 – paragraph 2
Article 3 – paragraph 1 – point 5 – paragraph 2
Digital services shall not include the services listed in Annex III or the sale of goods or other services which is facilitated by using the internet or an electronic network.
Amendment 72 #
Proposal for a directive
Article 4 – paragraph 3 – point a
Article 4 – paragraph 3 – point a
(a) the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR 75 000 000;
Amendment 75 #
Proposal for a directive
Article 4 – paragraph 3 – point b
Article 4 – paragraph 3 – point b
(b) the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds 100 000;
Amendment 76 #
Proposal for a directive
Article 4 – paragraph 3 – point c
Article 4 – paragraph 3 – point c
(c) the number of business contracts for the supply of any such digital service that are concluded in that tax period by users located in that Member State exceeds 31 000.
Amendment 79 #
Proposal for a directive
Article 4 – paragraph 3 – point c a (new)
Article 4 – paragraph 3 – point c a (new)
(ca) the volume of data in the form of digital content collected by the taxpayer in a taxable year exceeds 10 % of the group’s overall stored digital content.
Amendment 105 #
Proposal for a directive
Article 6 a (new)
Article 6 a (new)
Article 6a Sunset clause on Council Directive 2018/XX/EU on the Digital Service Tax With the implementation of this directive the Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services1a shall expire. _________________ 1a OJ.../Not yet published in the Official Journal
Amendment 107 #
Proposal for a directive
Article 6 b (new)
Article 6 b (new)
Article 6b Additional measure The concept of permanent establishment including a digital significant presence shall be included in the Council Directive on a Common Consolidated Corporate Tax Base.
Amendment 110 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
2. The DigiTax Committee shall consist of representatives of the Member States, the European Parliament and of the Commission. The chair of the Committee shall be a representative of the Commission. Secretarial services for the Committee shall be provided by the Commission. Trade Union representatives from national tax administrations shall be allowed to attend as observers.
Amendment 114 #
Proposal for a directive
Article 7 – paragraph 4
Article 7 – paragraph 4
4. The DigiTax Committee shall examine questions on the application of this Directive, as raised by the chair of the Committee, whether on the chair's own initiative or at the request of the representative of a Member State, at the request of representative of the European Parliament or at the request of Trade Union representatives from national tax administrations, and shall inform the Commission of its conclusions.