Activities of Lola SÁNCHEZ CALDENTEY related to 2015/2058(INI)
Plenary speeches (2)
Tax avoidance and tax evasion as challenges in developing countries (A8-0184/2015 - Elly Schlein) ES
UN International conference on financing for development (13-16 July 2015) - Tax avoidance and tax evasion as challenges in developing countries (debate) ES
Shadow reports (1)
REPORT on tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries PDF (194 KB) DOC (126 KB)
Amendments (17)
Amendment 3 #
Motion for a resolution
Citation 17 a (new)
Citation 17 a (new)
– having regard to the recent report of Oxfam "Wealth: Having it all and wanting more",
Amendment 7 #
Motion for a resolution
Recital B
Recital B
B. whereas IFFs represent roughly ten times the amount of aid money received by developing countries which should be aimed for poverty allevieradication and economicwelfare development, representing an annual illicit capital flight from developing countries of an estimated USD 1 trillion;
Amendment 8 #
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. whereas the current globalized economy, based in economic deregulation, facilitates tax evasion for transnational corporations and encourages tax competition among countries;
Amendment 11 #
Motion for a resolution
Recital B b (new)
Recital B b (new)
Bb. whereas the international tax architecture has allowed a massive haemorrhaging of public revenues;
Amendment 14 #
Motion for a resolution
Recital B c (new)
Recital B c (new)
Bc. whereas fair and progressive taxation with welfare and social justice criteria plays an important role in reducing inequalities by shaping the redistribution of wealth from higher income citizens to those most in need in a country;
Amendment 17 #
Motion for a resolution
Recital B d (new)
Recital B d (new)
Bd. whereas global wealth is increasingly being concentrated in the hands of a small wealthy elite and is expected that the richest 1% percent will own more than half of the global wealth by 2016;
Amendment 24 #
Motion for a resolution
Recital C
Recital C
C. whereas taxation can be a reliable and sustainable source of development finance and offers the advantage of stability in comparison with traditional development financing mechanisms like concessional loans if there is a progressive taxation regime, an effective and efficient tax administration to promote tax compliance, and transparent and accountable use of public revenue, boosting, therefore, good governance as it allows the government more policy space and capacity to be responsive and accountable to national objectives that are not tainted by the conditionalities of foreign aid;
Amendment 27 #
Motion for a resolution
Recital D
Recital D
D. whereas fair and progressive tax regimes provide vital finance to governments to cover citizens’ rights to basic public services, such as healthcare and education for all, and whereas effective redistributive fiscal policies are essential in decreasing the effect of growing inequalities;
Amendment 41 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
Fa. whereas bilateral trade agreements between EU Member States and developing countries, such us double tax treaties or double tax agreements, restrict the right of States to tax foreign investors and foreign-owned companies minimizing their domestic resource mobilizations capacities;
Amendment 53 #
Motion for a resolution
Recital H
Recital H
H. whereas developing countries have been offering various tax incentives and exemptions as the only possibility to attract investments, leading to harmful tax competition and a ‘race to the bottom’ that brings greater benefit to multinational corporations (MNCs) than to developing countries;
Amendment 82 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Calls on the Commission to promptly put forward an ambitious action plan, in the form of a communication, on supporting developing countries in fighting tax dodging and setting up fairer and progressive tax systems, taking into account the work undertaken by the Development Assistance Committee of the OECD in advance of the Financing for Development Conference in Addis Ababa, Ethiopia, to be held from 13 to 16 July 2015, and the impact of international tax treaties on developing countries;
Amendment 86 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Calls on the European Union and its Member States to promote concrete measures so transnationals are taxed by the jurisdiction of the country in whey they source or produce the income;
Amendment 95 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Urges the Commission to take concrete and effective measures to support developing countries and regional tax administration frameworks in the fight against tax dodging, in developing fairer and progressive tax policies, in promoting administrative reforms and in order to increase the share, in terms of aid and development, of financial and technical assistance to the national tax administrations of developing countries;
Amendment 103 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Asks the Commission to give good governance in tax matters and fair and progressive tax collection a high place on the agenda in its policy dialogue (political, development and trade) and in all development cooperation agreements with partner countries;
Amendment 134 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Stresses than when negotiating tax treaties, the European Union and its Member States should comply with the principle of policy coherence for development established in Article 208 TFEU; The European Union shall take account of the objectives of development cooperation in the policies that it implements which are likely to affect developing countries;
Amendment 143 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls for creating an intergovernmental body on tax matters, to ensure a forum where all countries could participate on equal footing; Urges the EU and the Member States to ensure that the UN taxation committee is transformed into a genuine intergovernmental body equipped with additional resources, ensuring that developing countries can participate equally in the global reform of existing international tax rules;
Amendment 153 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on the EIB toand other EU Member States´ Development Financial Institutions to urgently ensure that companies that receive EIBtheir support do not participate in tax evasion via offshore centres and tax havens;