8 Amendments of Emmanuel MAUREL related to 2016/2038(INI)
Amendment 58 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas aggressive tax planning is indivisible from an aggressive social planning, as confirmed by the work of the TAXE 2 committee, in particular the hearing of MNEs where it has been clearly demonstrated that tax schemes of firms like McDonald's are used as well as a channel to diminish employees pay;
Amendment 76 #
Motion for a resolution
Recital G
Recital G
G. whereas the lack of transparency and, more generally, non-compliance with control requirements, deficient knowledge of final beneficiaries and continued banking secrecy are obstacles to ending tax evasion and avoidance; whereas the opacity of such practices is used by some tax agents in the financial sector for aggressive tax practices; whereas there is no automatic exchange of information between countries, beyond the pre-existing bilateral tax conventions; whereas, without effective enforcement, the weaknesses of the systems will encourage tax evasion and avoidance; whereas bank secrecy has been lifted for the purpose of automatic exchange of information, and opacity and optimization rely now in trade and commercial secrets, given that profit shifting takes no longer shelter in bank accounts but in business accounts
Amendment 84 #
Motion for a resolution
Recital H
Recital H
H. whereas some specific tax jurisdictions even in the heart of Europe, such as Jersey, Guernsey, and within EFTA like Liechtenstein are not willing to reform their tax systems, despite the ongoing global initiatives and despite the fact that some of them are involved in the work of the OECD;
Amendment 194 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Urges the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) which would provide a comprehensive solution to harmful tax practices within the Union; believes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; thus, needs to be addressed in one phase; calls on the Member States to promptly reach an agreement on this and to swiftly implement it;
Amendment 251 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Asks the Commission to address the challenges of tax dumping shape a legislative proposal for a minimum effective tax rate of corporate tax; in line with the principle of subsidiarity, given that harmful distortions of competition in the internal market have been produced essentially by the existence of effective tax rates much lower than legal rates.
Amendment 359 #
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of clear separationincompatibility between tax advising services and auditing services within accountancy firms; asks the Commission to study the possibility of revising the Accounting Directive and Regulation to this effect; making sure that there should be separate licences for the two activities, which cannot be granted to the same firm.
Amendment 476 #
Motion for a resolution
Paragraph 40 a (new)
Paragraph 40 a (new)
40a. Asks the Commission to fully support the project of an International Tax Body in the framework of the UN, in line with the proposal of the Addis-Ababa Summit of July, 2015;
Amendment 515 #
Motion for a resolution
Paragraph 46 a (new)
Paragraph 46 a (new)
46a. Calls on the Commission to proceed to a general review of membership conditions of Switzerland and Liechtenstein to the EFTA ; with regard to the TAXE 2 committee hearings, and considering that its work has shown that the European Commission, in charge of checking the compliance of candidate countries regarding the state aid rules, had declared their business and tax law fully in line with the European competition law, which might not be the case anymore;