BETA

7 Amendments of Markus FERBER related to 2016/2038(INI)

Amendment 96 #
Motion for a resolution
Recital K
K. whereas some Member States have prepared their own lists of uncooperative jurisdictions; whereas there are big differences between these lists as to how uncooperative jurisdictions or tax havens are defined or assessed; whereas the OECD’s list of uncooperative jurisdictions has not proved effective; whereas a common Union-wide list of uncooperative jurisdictions is still lacking; whereas such a common EU-wide list is urgently needed;
2016/06/02
Committee: TAX2
Amendment 130 #
Motion for a resolution
Recital T a (new)
Ta. whereas the costs of research and development can already be offset against tax under the national tax systems even without patent boxes, and whereas patent boxes thus contribute to tax avoidance in a way that runs counter to the system;
2016/06/02
Committee: TAX2
Amendment 163 #
Motion for a resolution
Recital AE a (new)
AEa. whereas with regard to tax issues the Council has recently on multiple occasions adopted comprehensive prior political positions without taking into account or even awaiting the positions of the European Parliament;
2016/06/02
Committee: TAX2
Amendment 208 #
Motion for a resolution
Paragraph 5
5. WelcomNotes the agreement in Council on 8 December 2015 on automatic exchange of information on tax rulings; stresses that the Commission should have full access to the new Union database of tax rulings and expresses its disappointment at the fact that the Council agreement falls far short of the recommendations of the European Parliament; stresses that the Commission should have full access to the new Union database of tax rulings, to enable it to monitor comprehensively compliance with the relevant provisions of competition law; insists on the need for a comprehensive and efficient database of all rulings having potential cross-border effect;
2016/06/02
Committee: TAX2
Amendment 227 #
Motion for a resolution
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used by MNEs for tax evasion schemes such as inter-group loans; stresses that it is therefore all the more important that the Commission should have access to all relevant data;
2016/06/02
Committee: TAX2
Amendment 311 #
Motion for a resolution
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not proven effective in fostering innovation in the Union, but are, rather, used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well-known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill- suited tool for achieving economic objectives; insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is often arbitrary and that current models lead to a race to the bottom with regard to the effective tax contribution of MNEsthus undermine the tax system by contributing to tax avoidance;
2016/06/02
Committee: TAX2
Amendment 454 #
Motion for a resolution
Paragraph 38
38. Calls for the creation of a new Union Tax Policy Coherence and Coordination Centre to guarantee the proper and codeleted (The tasks outlined are already the rent functioning of the single market and the implementation of international standards; believes that this new body should be in chargsponsibility of the Commission and the 'Code of mConitoring Member States’ tax policies at Union level, of ensuring that no new harmful tax measures are implemented by Member States, of monitoring compliance of Member States with the common Union list of uncooperative jurisdictions, of ensuring and fostering cooperation between national tax administrations (e.g. training and exchange of best practices), and of initiating academic programmes in the field; believes that by doing so this Centre could help prevent new tax loopholes emerging thanks to uncoordinated policy initiatives between Member States, and counteract tax practices and standards that would upset, obstruct or interfere in the proper functioning and rationale of the single market; considers that the Centre could benefit from the pooling of expertise at Union and national level, so as to reduce the burden on the taxpayer;duct' working group. The focus should be on ensuring that these two bodies in fact carry out their tasks. It is questionable whether a further body would provide any added value.)
2016/06/02
Committee: TAX2