11 Amendments of Nicola BEER related to 2021/2010(INI)
Amendment 16 #
Motion for a resolution
Recital A
Recital A
A. whereas current international corporate tax rules are based on principles which were developed in the early 20th century and are no longer suitedbenefit now in the framework of the OECD negotiations from a review of their proportionality and practicability ensuring the competitiveness of European companies with a view to an increasingly globalised and digitalised economy;
Amendment 51 #
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 din digital economy, it is difficult to determine where exactly value is added; an increasing mobility of customers and entrepreneurs have to be taken into account by any tax measures. 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 establishtransfer prices, the definition of permanent establishments and taxation gaps resulting from various overly complex tax systems must be reviewed in particular with regard to double tax agreements; stresses thatas large amount of 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 planningare located outside the European Union, only an international approach at OECD level can bring a remedy against aggressive planning, double taxation and trade disputes;
Amendment 61 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the shortcomings of the international tax system, which is unfit for properly addressing the challenges of globalisation and digitalisation; calls for an international agreement aiming for a fair and effective tax system; however recalls that a pure digital tax in form of an additional tax like a "second sales tax" cannot be the solution to this problem. Urges the European Union to insist of an international approach as the European approach for a DST or DAT based on a tax substrate where the users are located does not appropriately consider the large number of additional users outside the EU, e.g. in Asian countries, and harms the competitiveness of European companies;
Amendment 73 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digital economy, while ensuring a fair distribufind an international approach at OECD level for a fair taxation of taxking rights among all countries where the value creation of multinational digital companies takes placeinto account the mobility inherent of the multinational digital economy in particular with a view on value creation without endangering double-tax agreements;
Amendment 109 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the proposal under Pillar One of a new tax nexus and new taxing rights which would create the possibility of taxing multinational enterprises (MNEs) in market jurisdictions, even where they have no physical presence based on their economic activity; underlines that the interaction with users and consumers significantly contributes to value creation in digital business models, and should therefore be taken into account when allocating taxing rights; stresses that the scope of these new taxing rights should cover all large MNEs which could engage in BEPS practices, while not creating further and unnecessary burdens on SMEs; calls for the consideration of findings containing information displaying the bureaucratic efforts medium-sized enterprises have to bring up in compliance with BEPS good practices and to which extent they are treated differently by the tax authorities than corporations;
Amendment 141 #
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; sStresses 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 system in order to ensure a fair contribution from the digital economyview existing double taxation and for common standards similar to an EU foreign tax policy. Every profit that leaves the EU needs to be taxed at least once, white income (double untaxed income) needs to be prevented, an EU- wide legal basis for tax reclaims should be examined. Calls for an analysis of a possible in-house excise tax on European locations of multinational companies and, where necessary, appropriate measures must be taken;
Amendment 162 #
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 proposStresses the need to create a level playing field for providers of traditional services and digital services, to achieve such a fair taxation, competitive advantages of the digital economy in tax law over other companies shalsl by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses thee analysed and ended. An agreement at the level of the G20/OECD states is urgently needed 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 stepmake international coordination possible. A hasty, provisional and internationally uncoordinated digital tax on European level needs to be avoided. Therefore, there must be no solo effort of the Commission;
Amendment 175 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands 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 measurRecalls that national digital services taxes 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 must 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 184 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. States that there must be uniform minimum standards in the EU for legally binding tax rulings with individual companies. Individual companies must not be granted tax advantages that other companies in a comparable situation are not granted. This currently represents a massive distortion of competition to the detriment of SMEs;
Amendment 195 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Regretcalls that in 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,EU, fair tax competition is necessary via a common and, in a second step, a consolidated corporate tax base. In this way, manipulation of the tax assessment base can be avoided. The competition then takes place exclusively via the tax rate. This ensures tax competition and there is no need to standardize tax rates; calls on the Member States to discuss the matter of CCTB and CCCTB and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 236 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional oReminds the Council and the Commission of the ETS as a sufficient tool to cover European Own rResources including a digital levy;