12 Amendments of Gunnar BECK related to 2021/2010(INI)
Amendment 48 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the current rules date back to the early 20th century, and are mainly basedPoints out that the principles onf physical presence; points out that digitalised companies c and perman engage in significant business activities in a jurisdiction without physical presence there, and therefore taxes paid in one jurisdiction no longer reflect the value and profits created there; regrets that the traditional concept of permanent establishment fails to cover the new aspects of digital businesses, and underlines the need to define virtual permanent establishment; stresses that users of online platforms and consumers of digital services cannot be shifted outside a jurisdiction in the same way as capital and labour, and should therefore be the basis for the definition of a new tax nexus in order to provide an effective remedy against aggressive planningt establishment need to be updated in the context of the digital economy; underlines the need to define virtual permanent establishment;
Amendment 67 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the shortcomings ofcalls that the international tax system, which is unfit for properly addressing the challenges of globalisation and digitalisation; calls for an internationmultilateral agreement aiming for a fair and effective tax system;
Amendment 78 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digital economy, while ensuring a fair distribution of taxing rights among all countries where the value creation of multinational digital companies takes placeas well as the over-taxation of the analogue economy, while ensuring profits are taxed where the underlying goods or services are bought;
Amendment 133 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the proposal of a dispute prevention and resolution mechanism but underlines that tax certainty is best achieved by establishing simple, clear and harmonised, compatible and non-contradictory national rules that prevent disputes in the first place;
Amendment 144 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the failure of the G20/OECD IF to find a solution in October 2020 will prolong the under-taxation of the digital economy; stresses that the COVID 19 pandemiclockdowns has largely benefited digital businesses and accelerated the transition to a digital economy, thereby re-emphasising the need to reform the current tax system in order to ensure a fair contribution from the digital economyopen up the economies, so consumers are not forced to buy goods and services from international, mostly non-European global enterprises;
Amendment 150 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardlesCalls ofn the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latter are taxed at an adequate rate; invites the Commission to consider in particular introducing a European Digital Services Tax as a necessary first stepCommission to step up its efforts to come to a solution at G20/OECD level; calls on the Commission to open bilateral negotiations with the G20 and OECD members in parallel to the ongoing multilateral negotiations;
Amendment 179 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of digital economy an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls onspects the exclusive competences of the Member States in taxation issues, which allows Member States to refrain from introducinge national solutions unilaterally, as they create a risk of fragmentation of ; recalls that there is judicial review to assess whether single marketuch measures violate EU law; recalls that although taxation is primarily a Member State competence, theywhich must be exercise itd in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 187 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Recalls that both under- and overtaxation have adverse effects on the proper functioning of the internal market;
Amendment 191 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 221 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. CRecalls for a stronger role for Parliament in legislative procedures in the area of taxArticles 113, 114 and 115 TFEU; underlines that any alternation; takes note of the Commission’s proposed roadmap to qualified majority voting in its communication entitled ‘Toward a more efficient and democratic decision-making in EU tax policy’o the division of power between the EU institutions requires a Treaty change;
Amendment 228 #
Motion for a resolution
Subheading 4
Subheading 4
Amendment 229 #
Motion for a resolution
Paragraph 16
Paragraph 16