Activities of Lídia PEREIRA related to 2021/2097(INI)
Plenary speeches (1)
European Withholding Tax framewor (debate)
Amendments (7)
Amendment 13 #
Motion for a resolution
Recital B
Recital B
Amendment 50 #
Motion for a resolution
Recital G a (new)
Recital G a (new)
G a. whereas the European Parliament stands for high standards of cooperation between Member States regarding taxation, in order to protect and safeguard the integrity of the Single Market; whereas any legislative initiative must respect the European institutional framework and the set of EU competences on the matter; whereas the European Parliament respects the principle of national tax sovereignty;
Amendment 59 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the agreement reached by the G20/OECD Inclusive Framework on a two-pillar reform, including a global minimum effective tax rate; considers this an important step towards ending the practice of shifting profits to low-tax jurisdictions; regretnotes the fact that the scope is limitfocused ton multinational enterprises with a global consolidated turnover of at least EUR 750 million;
Amendment 74 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact that base erosion and profit shifting are still ongoing and are facilitated by the tax regimes of certain Member States; recalls that the Commission, in the context of the European Semester and the assessment of the National Recovery and Resilience Plans, found that more reforms are needed in order to address aggressive tax planning in six Member States, where the absence or limited application of withholding taxes on outbound payments are likely to be misused for aggressive tax planning;
Amendment 96 #
Motion for a resolution
Paragraph 8
Paragraph 8
Amendment 118 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Welcomes the inquiry and final report by the European Securities and Markets Authority into cum-ex, cum-cum and withholding tax reclaim schemes, as requested by Parliament; calls on the Commission to propose measures to link tax reclaims to the underlying distribution of dividends, or to entrust a single entity with resesent an impact assessment on possible solutions to tackle these schemes, namely the ponssibility for collecting the withholding tax and issuing the relevant certificateto link tax reclaims to the underlying distribution of dividends;
Amendment 146 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Encourages the development of a harmonised EU procedure for withholding tax refunds for all Member States, thereby addressing the concerns about regulatory discrepancies, in full respect of the EU competences on taxation;