Activities of Johan VAN OVERTVELDT related to 2021/2010(INI)
Plenary speeches (1)
Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax (debate)
Amendments (7)
Amendment 18 #
Motion for a resolution
Recital A
Recital A
A. whereas current international corporate tax rules are based on principles which were developed in the early 20th century and are no longer always suited to an increasingly globalised and digitalised economy;
Amendment 64 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the shortcomings of the international tax system, which is unot always fit for properly addressing the challenges of globalisation and digitalisation; calls for an international agreement aiming for a fair and effective tax system, while respecting national sovereignty in the field of taxation and safeguarding as far as possible the economically sound principle of tax competition; ;
Amendment 111 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the proposal under Pillar One of a new tax nexus and new taxing rights which would create the possibility of taxing multinational enterprises (MNEs) in market jurisdictions, even where they have no physical presence based on their economic activity; underlines that the interaction with users and consumers significantly contributes to value creation in digital business models, and should therefore be taken into account when allocating taxing rights; stresses that the scope of these new taxing rights should cover all large MNEs which could engage in BEPS practices, while not creating further and unnecessary burdens on SMEs or increasing the cost of services for users;
Amendment 164 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Stresses that the EU should nevertheless exercise caution in taking unilateral measures; observes that, if such measures were taken, it would be necessary to do more than simply pay lip service to the principle of national tax sovereignty of the Member States and the economically sound principle of tax competition and ensure that these measures did not result in higher burdens or more expensive services for consumers and SMEs;
Amendment 194 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. RegretNotes that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls on the Member States to reconsider their position on these proposals, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 212 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 226 #
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Notes that it is the implementation of competition law, as opposed to taxes, that effectively stimulates true competitiveness and innovation, and thus curtailing the omnipotence of certain digital multinationals; urges the Commission to continue to focus on this;