Activities of Thomas MANN related to 2018/2121(INI)
Plenary speeches (2)
Report on financial crimes, tax evasion and tax avoidance (A8-0170/2019 - Jeppe Kofod, Luděk Niedermayer) DE
Report on financial crimes, tax evasion and tax avoidance (debate) DE
Amendments (13)
Amendment 49 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that the European Parliament has made a substantial contribution to the fight against financial crimes, tax evasion and tax avoidance as uncovered in the LuxLeaks, Panama Papers and Paradise Papers cases, notably with the work of the TAXE, TAX2 and TAX3 Special Committees, the PANA inquiry committee and the ECON committee;
Amendment 81 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Recalls in particular the empirical assessment of the magnitude of annual revenue losses caused by aggressive corporate tax planning in the EU which was drawn up in 2015; notes that the assessment ranges from EUR 50-70 billion (sum lost to profit-shifting only, equivalent to at least 17 % of corporate income tax (CIT) revenue in 2013 and 0.4% of GDP) to EUR 160-190 billion (adding individualised tax arrangements of major MNEs, and inefficiencies in collection);
Amendment 92 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Highlights that close to 40 % of MNEs’ profits are shifted to tax havens globally each year25; points out that MNEs in high-tax countries pay some 30 % less tax than comparable domestic firms and that aggressive tax planning distorts competition between, on the one hand, tax-avoiding firms and, on the other, SMEs with no comparable access to cross-border tax planning arrangements; _________________ 25 Tørsløv, Wier and Zucman ‘The missing profits of nations’, National Bureau of Economic Research, Working Paper 24701, 2018.
Amendment 101 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Recalls that the fight against tax evasion and fraud tackles illegal acts, whereas the fight against tax avoidance addresses situations that are a priori within the limits of the law but againscontradict its spiriintent;
Amendment 103 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Recalls that ATP describes the setting of a tax design aimed at reducing tax liability by using the technicalities of a tax system or of mismatches between two or more tax systems that go against the spirit of the law; points out that ATP essentially involves debt shifting, a strategic choice of location in connection with intellectual property rights and intangible assets, transfer pricing and abusive transfer pricing;
Amendment 141 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Reiterates its call on companies, as taxpayers, to fully comply with their tax obligations and refrain from aggressive tax planning leading to BEPS, and to consider fair taxation strategy as an important part of their corporate social responsibility in order also to prevent a negative impact on general taxpayer morale;
Amendment 287 #
Motion for a resolution
Paragraph 33
Paragraph 33
33. Welcomes the re-launch of the CCCTB project in a two-step approach, with the Commission’s adoption of interconnected proposals on CCTB and CCCTB, in order to tackle the issue of profit shifting comprehensively; calls on the Council to swiftly adopt them, taking into consideration Parliament’s opinion that already includes the concept of virtual permanent establishment that would close the remaining loopholes allowing tax avoidance to take place and level the playing field in light of digitalisation;
Amendment 501 #
Motion for a resolution
Paragraph 61
Paragraph 61
61. Regrets, however, that every year, large amounts of the expected VAT revenue are lost because of fraud; highlights that according to the Commission’s statistics, the VAT gap in 2016 amounted to EUR 147 billion, which represents more than 12 % of the total expected VAT revenue43; notes that the Commission estimates that around EUR 50 billion – or EUR 100 per EU citizen each year – is lost to cross-border VAT fraud44; notes that, as regards closing the VAT gap, there are big differences between Member States; _________________ 43 Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report / TAXUD/2015/CC/131. 44 See Commission press release: http://europa.eu/rapid/press-release_IP-17- 3443_en.htm
Amendment 735 #
Motion for a resolution
Paragraph 108
Paragraph 108
108. Welcomes the adoption of AMLD4 and of AMLD5; stresses that they represent significant steps in improving the effectiveness of the Union’s efforts to combat the laundering of money from criminal activities and to counter the financing of terrorist activities; welcomes the adoption by the Council, on 23 October 2018, of Directive (EU) 2018/1673 on countering money laundering by criminal law, which introduces new criminal law provisions and facilitates more efficient and faster cross-border cooperation between competent authorities in order more effectively to prevent money laundering and the related financing of terrorism and organised crime;
Amendment 957 #
Motion for a resolution
Paragraph 150
Paragraph 150
150. Recalls the importance of a common EU list of non-cooperativeng jurisdictions for tax purposes (hereinafter ‘EU list’) based on comprehensive, transparent, robust, objectively verifiable and commonly accepted criteria that is regularly updated;
Amendment 967 #
Motion for a resolution
Paragraph 151
Paragraph 151
151. Welcomes the adoption by the Council of the first EU list on 5 December 2017 and the ongoing monitoring of the commitments made by third countries; notes that the list has been updated several times on the basis of the assessment of those commitments and that various countries have been deleted from the EU list; underlines that this assessment is based on criteria deriving from a technical scoreboard and that Parliament had no legal involvement in this process; calls in this context on the Commission and the Council to inform Parliament in detail ahead of any proposed change to the list; calls on the Council to publish a regular progress report regarding black- and grey- listed jurisdictions as part of the regular update from the CoC Group to the Council;
Amendment 1017 #
Motion for a resolution
Paragraph 158
Paragraph 158
158. Reiterates its call for the EU and the Member States to have a leading role in the global fight against tax evasion, aggressive tax planning and money laundering, in particular through Commission initiatives in all related international forums;
Amendment 1133 #
Motion for a resolution
Paragraph 177
Paragraph 177
177. Welcomes the broad definition of both ‘intermediary’ and ‘reportable cross- border arrangement’ in the recently adopted DAC683; _________________ 83welcomes measures to strengthen transparency requirements for intermediaries in the field of aggressive tax planning and calls for tax authorities to have the necessary information, particularly in the area of cross-border tax planning strategies; _________________ 83 OJ L 139, 5.6.2018, p. 1. OJ L 139, 5.6.2018, p. 1.