Activities of Lídia PEREIRA related to 2020/2258(INI)
Plenary speeches (1)
Reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) (debate)
Amendments (8)
Amendment 38 #
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring preferential tax regimes; whereas it has nconetheless failtributed to prevent the most aggressive tax competition between Member Statesforms of harmful tax competition; whereas the CoC Group remains of purely intergovernmental nature;
Amendment 43 #
Motion for a resolution
Recital F
Recital F
F. whereas the CoC Group was successful in opening a dialogue with third-country jurisdictions that are invited to repeal their HTP in order to avoid being included on an EU list of non-cooperative jurisdictions for tax purposes (the ‘EU list’); whereas the current EU list only comprises 12 third jurisdictions25 and regretfully leaves out notorious tax havens; whereas the EU list is established on the basis of criteria defined in the CoC; whereas the list must be an instrument to deter HTP by third jurisdictions and enhance dialogue and cooperation with the listed jurisdictions, in order to preserve global fair tax competition; _________________ 25American Samoa; Anguilla; Dominica; Fiji; Guam; Palau; Panama; Samoa; Trinidad and Tobago; US Virgin Islands; Vanuatu; Seychelles.
Amendment 45 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas the European Commission has adopted a Communication on Tax Good Governance in the EU and beyond that foresees a reform of the Code of Conduct and improvements to the EU list of non- cooperative jurisdictions; whereas this matter is subject to an intergovernamental approach and the Parliament, in full respect for the institutional framework, want to underline it´s views on the procedure conducting to such reforms;
Amendment 70 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the internal and external dimension of the work conducted by the CoC Group on HTP; notes that the external dimension of HTP is mainly dealt with by the CoC Group with the application of the ‘Fair Taxation’ criterion; deplores the lack of coherence betweenrecognizes that the CoC work in the peer review of national tax regimes ensures that they criteria on HTP applied to Member States and the tougher criteria, in particular on economic substance, applied to third-country jurisdictions in the listing procesomply with the principles of fair tax competition; reminds that the EU Member States are subject to legislation that must be duly transposed and applied by all the 27; understands that the criteria applied to third-country jurisdictions must be necessarily tougher, as third countries are not subject to the same legislative framework as EU Member States; calls, nevertheless, for a proper revision of the criteria for the listing process, in order to avoid the exclusion of jurisdictions that are non-cooperative in tax matters;
Amendment 95 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the proposal put forward by the US Administration for ‘The Made in America Tax Plan’ could facilitate a deal on Pillar II by mid-2021; calls, therefore, the Commission to come forward with an impact assessment on the proposals and to prepare a non-agreement scenario, with concrete initiatives for an European approach; reminds that any agreement must be approved by all the States involved in the negotiations and calls the Member States to commit to a compromise as soon as possible, in order to find an international multilateral solution;
Amendment 142 #
Motion for a resolution
Paragraph 11
Paragraph 11
Amendment 173 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights the non-binding nature of the CoC; deplores the fact that Member States could maintain a harmful regime without facing any repercussionnevertheless, underlines the importance of the work of the CoC and it´s Group to preserve an European tax framework based on fair, simple and competitive rules;
Amendment 184 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a revision of the criteria, the governance and the scope of the CoC through a legally binding instrument that should replace the current intergovernmental arrangements and allow for a transition to qualified majority voting; requires that Parliament be included in the process of designing and adopting new policies and criteria to combat HTP;