Activities of Thomas MANN related to 2016/2038(INI)
Plenary speeches (1)
Tax rulings and other measures similar in nature or effect (TAXE 2) (A8-0223/2016 - Jeppe Kofod, Michael Theurer) DE
Amendments (7)
Amendment 19 #
Motion for a resolution
Recital A
Recital A
A. whereas the ‘Panama Papers’ and ‘LuxLeaks’ scandals, as revealed by the International Consortium of Investigative Journalists (ICIJ), have shown the urgent need for the EU and its Member States to fight tax evasion and, aggressive tax planning and tax avoidance and act for increased cooperation and transparency in order to re-establish tax justice;
Amendment 25 #
Motion for a resolution
Recital B
Recital B
B. whereas the scale of tax evasion and avoidance is estimated by the Commission to be EUR 1 trillion19 a year, while the OECD estimates20 the revenue loss at global level to be between 4 % and 10 % of all corporate income tax revenue, representing between EUR 75 and EUR 180 billion annually, at 2014 levels; whereas these are only estimates and the actual figures might be even higher; whereas the costs to society of such practices are evident; whereas tax fraud, tax evasion and aggressive tax planning, which are indicative of a lack of solidarity, erode the tax base of Member States and thereby lead to loss of tax revenues and substantial damage to national economies; __________________ 19 http://ec.europa.eu/taxation_customs/taxati on/tax_fraud_evasion/a_huge_problem/ind ex_en.htm, European Commission, 10 May 2016. 20 Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project.
Amendment 38 #
Motion for a resolution
Recital C
Recital C
C. whereas small and medium-sized enterprises (SMEs) are the primary job creators in Europe, having created around 85 % of all new jobs in Europe21 during the last five years; whereas the Commission has stated that SMEs pay on average 30 % more in tax than multinational enterprises (MNEs); whereas aggressive tax planning is primarily practised by multinational undertakings; whereas this seriously distorts competition, leads to loss of jobs in the Union and hinders sustainable growth; __________________ 21 http://ec.europa.eu/growth/smes/, European Commission, 10 May 2016.
Amendment 69 #
Motion for a resolution
Recital F
Recital F
F. whereas some specific tax jurisdictions actively contribute to designing aggressive tax policies on behalf of MNEs who thereby avoid taxation; whereas the corporate tax rate in some jurisdictions is close or equal to zero per cent; whereas tax should be levied in the place where profits are generated and value is added; whereas the complexity of different tax systems creates a lack of transparency which is globally harmful;
Amendment 88 #
Motion for a resolution
Recital J
Recital J
J. whereas the existing legislation of some jurisdictions does not ensure good governance or respect of international standards as regards final beneficiaries and transparency; whereas in some tax jurisdictions the tax authorities do not have sufficient financial and staff resources to administer taxation effectively;
Amendment 92 #
Motion for a resolution
Recital K
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 in the taxation package of 17 June 2015 the Commission published a list of uncooperative tax jurisdictions, established following a ‘common denominator’ approach on the basis of lists existing at national level;
Amendment 529 #
Motion for a resolution
Paragraph 49
Paragraph 49
49. Notes that the Panama Papers scandal has documented systematic use of shell companies by private citizens in order to conceal taxable assets, although this specific issue could not be dealt with sufficiently within the mandate or timeframe of the Special Committee; is of the firm conviction that this subject must be addressed swiftly by Parliament, and therefore welcomes the establishment, with a 12-month remit, of a committee of inquiry into the Panama Papers;