5 Amendments of Gianna GANCIA related to 2021/2074(INI)
Amendment 59 #
Motion for a resolution
Recital F
Recital F
F. whereas during the pandemic, many countries resorted to tax reformintroducing tax measures in order to support the economy and only a subset of these measures were temporary; whereas these tax reforms encompassedsome of these included measures to provide immediate relief measures for businesses and households such as payment referrals, enhanced loss carry- forwards or accelerated tax refunds, as well as recovery-oriented stimulus measures3; _________________ 3OECD, Tax Policy Reforms 2021 – Special Edition on Tax Policy during the COVID-19 Pandemic, 21 April 2021, p. 30.
Amendment 102 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Notes that many Member States as well as the EU have introduced dedicated regimes favouring SMEs such as special VAT rules in order to offset the higher effective tax rates and higher tax compliance costs for SMEs; stresses that such special treatment, while is generally positive,; points out, however, that while, on the one hand, it could risk introducing further distortions and further increasing the overall complexity of the system, on the other, it is proving to be effective for very small SMEs whose business is mainly or exclusively conducted within a Member State;
Amendment 144 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that digitalisation and a heavy reliance on intangible assets that pose challenges to the current tax system warrant a high degree of policy coordination; deplores the factnotes that some Member States have pressed ahead with, in anticipating the introduction of national digital taxes despit, have given momentum to the ongoing negotiations at EU and OECD levels; stresses that these national measures should be phased out following the implementation of an effective international solution;
Amendment 162 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Looks forward to the Commission’s proposal for a debt equity bias reduction allowance5 in order to facilitate the equitisation of companies; _________________ 5Commission communication of 18 May 2021 on business taxation for the 21st century (COM(2021)0251).
Amendment 171 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights that tax incentives for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help to lift an economy’s overall spending towards research and development, which often comes with positive externalities; is concerned, however, that certain types of tax incentives such as patent box / intellectual property box regimes do little to increase research and development spending and may actually distort the single market;