Activities of Miguel VIEGAS related to 2015/2058(INI)
Plenary speeches (1)
Tax avoidance and tax evasion as challenges in developing countries (A8-0184/2015 - Elly Schlein) PT
Shadow opinions (1)
OPINION on tax evasion and tax fraud: challenges for governance, social protection and development in developing countries
Amendments (11)
Amendment 17 #
Draft opinion
Paragraph 2
Paragraph 2
2. Calls for the introduction of a consolidated common tax base for corporation tax in order to standardise tax returcountries to work together and, when necessary, coordinate their action with a view to widening the tax base for large companies and doing away with legal loopholes, exemptions, and reductions;
Amendment 24 #
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Maintains that countries need to enter into international agreements with a view to prohibiting operations involving the use of tax havens; calls for tax havens to be put out of action;
Amendment 25 #
Draft opinion
Paragraph 2 b (new)
Paragraph 2 b (new)
2b. Maintains that capital movements and financial transactions have to be supervised, regulated, and taxed, given that this is a more effective way to combat tax fraud and tax evasion; points to the urgent need to monitor capital with a view to stamping out laundering of the proceeds from trafficking and other illicit activities;
Amendment 27 #
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 a blacklist to be drawn up of such tax havens and countries distorting competition with favourable tax conditions, including those in the EU, by end of 2015; the definition of tax havens should include but should not be limited to the following: "Provision for tax measures which entail no or nominal taxes, a lack of effective exchange of information with foreign tax authorities and a lack of transparency in legislative, legal or administrative provisions, or where advantages are granted even without any real economic activit,y as has already been called for previouslynd substantial economic presence within country offering such tax advantages";
Amendment 29 #
Draft opinion
Paragraph 3
Paragraph 3
3. Calls for the establishment of a globally acceptedstandard UN definition of tax havens, of penalties, including the withdrawal of business licences, for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept it, as has already been called for previously;
Amendment 49 #
Draft opinion
Paragraph 5
Paragraph 5
5. Calls on EU bodies such as, for instance, the EIB and the EBRD not to cooperate any longer through their financial intermediaries with non-cooperative tax jurisdictions – in common parlance ‘tax havens’;
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 63 #
Draft opinion
Paragraph 7 b (new)
Paragraph 7 b (new)
7b. Furthermore, calls on the Commission to propose changes to EU company law to effectively ban shell companies and similar entities by introducing for example substance requirements, limitation of multiple directorships etc.
Amendment 74 #
Draft opinion
Paragraph 9
Paragraph 9
9. Stresses the urgent need for a study on the impact of international tax treaties in individual countries;
Amendment 76 #
Draft opinion
Paragraph 10
Paragraph 10
10. Calls for a code of conduct to be established for governments of the countries concerned in order to ensure tax systems are managed efficientlyPoints to the need to enable developing countries to play a genuine role on equal terms when international taxation regulations are drawn up, especially within the UN;
Amendment 91 #
Draft opinion
Paragraph 12
Paragraph 12
12. Calls on the EU and the Member States to enforce the recommendations of theprinciple that multinational companies must adopt country-by-country reporting as standard, requiring them to publish as part of their annual report on a country-by-country basis for each territory in which they operate the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available; Calls for CbC reportsing to be implemented for multinational companies in all sectors and in all countries.;