10 Amendments of Jessica POLFJÄRD related to 2021/2010(INI)
Amendment 54 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the current rules date back to the early 20th century, and are mainly based on physical presence; points out that digitalised companies can engage in significant business activities in a jurisdiction without physical presence there, and therefore taxes paid in one jurisdiction no longer reflect the value and profits created there; regrets that the traditional concept of permanent establishment fails to cover the new aspects of digital businesses, and underlines the need to define virtual permanent establishment; stresses that users of online platforms and consumers of digital services cannot be shifted outside a jurisdiction in the same way as capital and labour, and should therefore be the basis for the definition of a new tax nexus in order to provide an effective remedy against aggressive planning;
Amendment 71 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digital economycontinuously address any discrepancies in tax burden between different sectors, while ensuring a fair distribution of taxing rights among all countries where the value creation, including R&D, of multinational digcompanies takes place; recalls that the OECD has made clear that Pillar 1 of BEPS serves to change profit al companies takes placlocation rules in companies and not to address tax burdens of different business models per se;
Amendment 90 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. NotTakes that on average digital business models face significantly lower effective tax rates than traditional business models which rely on physical presencee view that further studies on the overall tax burden of different business models are needed; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but also putsre also market distortive through putting businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants;
Amendment 99 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Welcomes the efforts in the G20/OECD IF to reach a global consensus on a multilateral reform of the international tax system to address the challenges of continued profit shifting and the digitalised economy; acknowledges the progress of discussions on the proposals at technical level, despite the delays caused by the COVID-19 pandemic, and calls for a swift agreement by mid-2021; highlights the value of the G20/OECD IF for guaranteeing multilateral solutions and finding support at the global and EU level;
Amendment 145 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the failure of the G20/OECD IF to find a solution in October 2020 will prolong the under-taxation of the digital economy; stresses that the COVID 19 pandemic has largely benefited digital businesses and accelerated the transition to a digital economy, thereby re- emphasising the need to reform the current tax systemfind multilateral solutions in order to ensure a fair contribution from the digital economyall businesses;
Amendment 151 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digital economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latter are taxed at an adequate rate; invites the Commission to consider in particular introducing a European Digital Services Tax as a necessary first stepat tax challenges stemming from the digital economy is a global issue requiring a multilateral solution; stresses that regional or national solutions risk leading to double taxation, disputes and prolonged issues of base erosion and profit shifting;
Amendment 174 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. UnderstandNotes that some Member States consider the taxation of digital economy an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutions unilaterally, as they create a risk of fragmentation of the single market; recalls that although taxation is primarily a Member State competence, they mustand that they must, to the greatest extent possible, exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 196 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. RegretNotes that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls on the Member States to reconsider their position on these proposals, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 222 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a strongerStresses that the unanimity roule for Parliament in legislative procedures in the area of taxation; takes note of the Commission’s proposed roadmap to qualified majority voting in its communication entitled ‘Toward a more efficient and democratic decision-making in EU tax policy’EU tax legislation is a necessity to strike a balance between Member States’ right to taxation and the need to harmonise some tax legislation to ensure a smooth functioning of the internal market;
Amendment 239 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomNotes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levy;