6 Amendments of Markus FERBER related to 2020/2258(INI)
Amendment 5 #
Motion for a resolution
Citation 28 a (new)
Citation 28 a (new)
— having regard to the Commission Communication on Business Taxation for the 21st Century of 18 May 20211a; _________________ 1a COM(2021) 251 final
Amendment 33 #
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competitioobjective of the group is to "to assess the tax measures that may fall within the scope of the code of conduct for business taxation and to oversee the provision of information on those measures"1a; whereas the CoC Group was efficient in bdetween Member Staterring preferential tax regimes; whereas the CoC Group remains of purely intergovernmental nature; _________________ 1aCouncil Conclusions of 9 March 1998 concerning the establishment of the Code of Conduct Group (business taxation)
Amendment 107 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls for the current scope of the CoC to beCoC to make full use of the current scope of its mandate; invites the Council to consider progressively updated in order to look into the general characteristics of a tax system to determine whether they have harmful effectsg the scope of the mandate where appropriate;
Amendment 135 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Notes that the Commission recognises that a future minimum global taxation standard would have to be integrated into the EU actions on fair tax competition, and that if no consensus is found at global level on such a standard, it should nonetheless be includconsidered in the CoC29 ; calls on the Commission to already assess the legislative proposals that will be necessary to implement Pillar II at Union level, including a revision of ATAD and of the Interest and Royalties Directive, and the reform of the CoC and of the criteria in the EU listing of non-cooperative jurisdictions; _________________ 29 COM(2020)0313.
Amendment 203 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 217 #
18. Requires thatInvites the Chair of the CoC Group to appear at least once a year before Parliament to update Parliament on its working plan and progress;