7 Amendments of Markus FERBER related to 2020/2254(INL)
Amendment 25 #
Motion for a resolution
Recital E
Recital E
E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation and a stronger reliance on intangible assets create a challenge in terms of traceability of economic operations and taxable events;
Amendment 33 #
Motion for a resolution
Recital G
Recital G
G. whereas increased transparencybetter cooperation between Union tax authorities in the area of corporate taxation can improve tax collection and is also necessary to strengthen fair competitiveness in the single market, which will make the work of tax authorities more efficient; whereas the use of technology and digitalisation focused on a more efficient use of the available data can support efficiency and transparency of tax authorities and reduce the costs of compliance and increase the trust of the public;
Amendment 55 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collected; notes that data should aim toe potential of data and digital tools to cut red tape and simplify various obligations of taxpayers, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
Amendment 106 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Welcomes the setup of the Union One-Stop Shop (OSS) that allows cross- border economic operators to fulfil VAT obligations on e-commerce sales within the Union more easily; invites the Commission to assess how to broaden the scope of the OSS to encompass a wider range of services;
Amendment 141 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; stresses that situations where some firms are still able to reduce their tax bill via tax avoidance or aggressive tax planning is undermining fair competition in the single market and often harming the competitiveness of SMEs; _________________ 10 COM(2020) 312 final, page 5. There are other estimations, for example by the European Parliament, with estimated losses from financial crime, tax evasion and tax avoidance amounting to EUR 190 bn. Based on the OECD's comprehensive work in the Base Erosion Profit Shifting report (BEPS), Action 11, global revenue losses before any of the anti-BEPS measures were decided amounted to some USD 100-240 billion or 0.35 per cent of global GDP. The EU Commission estimated that some EUR 50-70 billion was attributable to the EU before the Anti-Tax Avoidance Directives I and II were agreed on by Member States.
Amendment 175 #
Motion for a resolution
Paragraph 18
Paragraph 18
18. Considers that the new corporate tax agenda should include a mechanism to address the debt-equity bias through an incentive system, helping to support the resilience of companies in adverse economic circumstances in the future and removing incentives favouring a corporate financing model that is too reliant on debt;
Amendment 199 #
Motion for a resolution
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3
Annex I – Part C – Recommendation C2 – paragraph 1 – indent 3
- Design and propose online reporting of data for (at least) cross-border Union trade, preferably by using data from e-invoicing (or from an alternative, but keeping the principle that the data must be provided only once), including efficient and highly secure centralised/decentralised data processing for detection of fraud. The data will replace all existing reporting requirements in this area, and cause the overall costs of compliance to be reduced, notably for SMEs.