3 Amendments of Anne SANDER related to 2015/2010(INL)
Amendment 41 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Deplores the fact that national and international tax legislation has not kept pace with the digital revolution; supports, therefore, the work being done under the auspices of the OECD on the Base Erosion and Profit Shifting (BEPS) project, and calls on the Commission to promote a harmonised definition of the ‘permanent establishment’ of digital enterprises, with a view to improving the evaluation of profits generated in a given area so that tax contributions can be set accordingly;
Amendment 77 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Notes that the impact of competition within Europe on corporate tax rates is felt most acutely in border areas; supports the Luxembourg Presidency’s proposal that a new legal instrument be considered, along the lines of the European Grouping of Territorial Cooperation (EGTC), to facilitate border areas’ economic development; calls on the Commission, in this regard, to propose ad hoc legal arrangements for simplifying, and achieving convergence between, tax policies in these areas;
Amendment 85 #
Draft opinion
Paragraph 6 b (new)
Paragraph 6 b (new)
6b. Asks the Commission to propose harmonised criteria for the exemption from tax of companies’ R&D investments, with a view to realising the EU target for research spending of 3% of GDP by 2020;