7 Amendments of France JAMET related to 2021/2010(INI)
Amendment 15 #
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 suited to an increasingly globalised and digitalised economy, as modern taxation can no longer ignore the continuously innovative kinds of value- and wealth-creation generated by the growth of the digital economy;
Amendment 21 #
Motion for a resolution
Recital B
Recital B
B. whereas following the 2008-2009 financial crisis and a series of revelations of tax evasion practices, aggressive tax planning, tax avoidance and money laundering, the G20 countries agreed to address these issues globally at OECD level through the Base Erosion and Profit Shifting (BEPS) project, leading to the BEPS Action Plan and enabling both the link between business and location to be redefined by means of the concept of 'significant digital presence' and governments to apply withholding tax measures, thereby aiding the fight against tax evasion;
Amendment 81 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that on average digital business models face significantly lower effective tax rates than traditional business models which rely on physical presence; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants; considers it unacceptable for digital businesses to pay tax on profits at an average rate of 9% whilst the rate for businesses in the traditional economy is 23% and that for GAFAM in particular (Google, Amazon, Facebook, Apple, Microsoft) is 1%;
Amendment 93 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. We should request the introduction of safeguards to ensure that any additional taxation of the digital businesses referred to in the text does not result in any additional economic burden on their clients;
Amendment 186 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. We should welcome national initiatives, in particular the initiative shown by France, as we await a European or an international solution which takes into account the specific nature of this taxation, with its law of 24 July 2019 establishing a tax on digital services;
Amendment 203 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. We should express deep regret that the digital services tax (DST), which was to cover 150 businesses (so far more than GAFAM) but would not have affected small businesses such as startups, was not adopted by the Council; the tax had the special feature of applying not to profits but to income generated by the sale of online advertising space or by the use of personal data;
Amendment 235 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomesTakes note of the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levy; we should ask for the revenue from the new tax to be earmarked for the European budget and not for the joint recovery plan;