BETA

Activities of Marian HARKIN related to 2016/2038(INI)

Plenary speeches (1)

Tax rulings and other measures similar in nature or effect (TAXE 2) (A8-0223/2016 - Jeppe Kofod, Michael Theurer)
2016/11/22
Dossiers: 2016/2038(INI)

Amendments (12)

Amendment 125 #
Motion for a resolution
Recital S
S. whereas several studies from the Commission have clearly shown that the link between the patent box and R&D is in most casescan be arbitrary and/or artificial; whereas this inconsistency may lead to the assumption that these schemes are in most cases set up for tax avoidance reasons; whereas tax incentives for incomes generated by R&D, chiefly patent boxes, often result in large decreases in tax revenue for all governments, including those engaging in such a policy;
2016/06/02
Committee: TAX2
Amendment 183 #
Motion for a resolution
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; calls on the Member States to promptly reach an agreement on this and to swiftly implement it;deleted
2016/06/02
Committee: TAX2
Amendment 228 #
Motion for a resolution
Paragraph 9
9. Welcomes the fact that the Commissioner for Competition, Margrethe Vestager, has categorised transfer pricing as a particular focus area for state aid cases, as it is reported to be a common tool used byis using state aid to investigate whether MNEs foruse tax evasion schemes such as inter-group loans;
2016/06/02
Committee: TAX2
Amendment 272 #
Motion for a resolution
Paragraph 13
13. Calls on the Commission to come up as soon as possible with a common Union list of uncooperative jurisdictions (i.e. a ‘blacklist of tax havens’), based on sound and objective criteria, including full implementation of OECD recommendations, BEPS actions and Automatic Exchange of Information standards, and welcomes the Commission’s intention to reach an agreement on such a list within the next six months; calls on the Member States to endorse that agreement by the end of 2016;
2016/06/02
Committee: TAX2
Amendment 293 #
Motion for a resolution
Paragraph 15
15. Calls on the Member States to renegotiate their bilateral tax treaties with third countries in order to introduce anti- abuse clauses and thus prevent ‘treaty shopping’; stresses furthermore that this process would be expedited considerably if the Commission were mandated by Member States to negotiate such tax treaties on behalf of the Union;
2016/06/02
Committee: TAX2
Amendment 299 #
Motion for a resolution
Paragraph 16
16. Recommends introducing an EU- wide withholding tax, in order to ensure that profits generated within the Union are taxed at least once before leaving it; notes that such a proposal should include a refund system to prevent double taxation;deleted
2016/06/02
Committee: TAX2
Amendment 316 #
Motion for a resolution
Paragraph 17
17. Notes that until now, patent, knowledge and R&D boxes have not proven sufficiently effective in fostering innovation in the Union, but are, rather, used by MNEs for profit-shifting through aggressive tax planning schemes, such as the well- known ‘double Irish with a Dutch sandwich’; considers that patent boxes are an ill-suitedconsiders that patent boxes in line with the OECD Modified Nexus Approach can be suitable tool for achieving economic objectives; insistbelieves that R&D can be promoted through subsidies which shcould be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes; observes that the link between patent boxes and R&D activities is often arbitrary and that some current models lead to a race to the bottom with regard to the effective tax contribution of MNEs; therefore calls on all Member States to ensure that their patent boxes are in line with the OECD Modified Nexus Approach;
2016/06/02
Committee: TAX2
Amendment 331 #
Motion for a resolution
Paragraph 20
20. Calls on the Member States to integrate a Minimum Effective Taxation (MET) clause in the Interests and Royalties Directive and to ensure that no exemptions are grandeleted;
2016/06/02
Committee: TAX2
Amendment 403 #
Motion for a resolution
Paragraph 33
33. Notes the continuing lack ofCalls for improved transparency of the working methods of the Code of Conduct Group, which is preventing any concrete potential improvement in terms of tackling harmful tax practices;
2016/06/02
Committee: TAX2
Amendment 431 #
Motion for a resolution
Paragraph 35
35. Calls on the Commission, in case of an unsatisfactory response on the part of the Member States, to present a legislative proposal to incorporate the Code of Conduct Group into the Community method;deleted
2016/06/02
Committee: TAX2
Amendment 486 #
Motion for a resolution
Paragraph 42
42. Calls on the OECD to start work on an ambitious BEPS II, to be based primarily on minimum standards and concrete objfocus on the full and effectives for implementation of BEPS I;
2016/06/02
Committee: TAX2
Amendment 509 #
Motion for a resolution
Paragraph 46
46. Stresses the need for a comprehensive EU/USinternational approach on the implementation of OECD standards and on beneficial ownership; stresses furthermore that good governance clauses and the full BEPS action plan should be included in the Transatlantic Trade Investment Partnership (TTIP) in order to ensure a level playing field, create more value for society as a whole and combat tax fraud and avoidance;
2016/06/02
Committee: TAX2