Activities of Andreas SCHWAB related to 2021/2010(INI)
Plenary speeches (1)
Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax (debate)
Reports (1)
REPORT on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Amendments (17)
Amendment 7 #
Motion for a resolution
Citation 5 a (new)
Citation 5 a (new)
— having regard to the Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions of 19 February 2020 entitled “Shaping Europe’s digital future” (COM/2020/67),
Amendment 12 #
Motion for a resolution
Citation 15 a (new)
Citation 15 a (new)
— having regard the OECD/G20 Base Erosion and Profit Shifting Project Economic Impact Assessment on Tax Challenges Arising from Digitalisation publish in October 2020,
Amendment 32 #
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas uncoordinated and distinct Digital Service Taxes, introduced by Member States, with different taxation rules and criteria, increases fragmentation within the European Single Market, creates more tax uncertainty and have less efficiency when compared with a common solution on the European level;
Amendment 33 #
Motion for a resolution
Recital F b (new)
Recital F b (new)
F b. whereas measures taken unilaterally by the Member States are susceptible to increase international trade disputes, which can affect both digital and non-digital businesses within the European Single Market;
Amendment 39 #
Motion for a resolution
Recital I a (new)
Recital I a (new)
I a. whereas digital businesses rely heavily on intangible assets, particularly through the use and monetisation of user data, to create content, and this creation of value is not captured by the current tax systems; whereas this phenomena misaligns the place of value creation with the place of taxation;
Amendment 42 #
Motion for a resolution
Recital I b (new)
Recital I b (new)
I b. whereas the lack of an international agreement or an European regulation on digital taxation is an obstacle for a more competitive and growth friendly business environment within the Digital Single Market;
Amendment 46 #
Motion for a resolution
Recital I c (new)
Recital I c (new)
I c. whereas the severe economic crisis that the European Union is facing require modern and intelligent tax policies that allow Member States to collect, in a more efficient and effective way, taxes due for activities pursued within the Single Market;
Amendment 62 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. RTakes note of the important evolution in our economies due to digitalisation and globalisation; welcomes in this regard the positive effects on our society and our economies, like cheaper, more powerful, and widely standardised technologies; regrets the shortcomings of the international tax system, which is unfit for properly addressing the challenges of globalisation and digitalisation; calls for an international agreement aiming for a fair and effective tax system; highlights the great potential of the digitalisation of tax administration serving as a tool to deliver better service to citizens, increase public trust in the tax authorities, reduce the tax gap and to improve competitiveness;
Amendment 92 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Recognizes the rapid digitalisation of most economic sectors and the need for a future-proof tax system, that does not ring-fence the digital economy, but ensures a fair distribution of revenues across the different countries where value is created;
Amendment 94 #
Motion for a resolution
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Notes the importance in distinguishing the role of both taxation and regulation, and that future digital tax policies should not be formulated to correct deficiencies in the digital economy, such as rents from monopoly power over information, being regulatory measures more appropriate instead;
Amendment 107 #
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Calls on the Commission and the Council to present to Parliament criteria for success on how to judge the future compromises of theG20/OECD IF negotiations serving the European interest and protecting the European tax base; considers in this regard possible criteria might be reaching an inclusive consensus built on clear, acceptable and understandable new principles for digital MNEs so to avoid more red-tape for SMEs and citizens;
Amendment 130 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Welcomes the proposal of a dispute prevention and resolution mechanism, highlights the important role of the latter mechanism especially for the transitional period till the new international tax regime will be in place, but underlines that tax certainty is best achieved by establishing simple, clear and harmonised rules that prevent disputes in the first place;
Amendment 136 #
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Recognizes the negative effects of international trade disputes, and regrets any shortfalls that might occur to other economic sectors due to retaliations that would not occur under an international agreement;
Amendment 163 #
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Emphasises that EU digital companies when being subjected to existing European corporate taxes, as their headquarters is located in a EU Member State, are in disadvantage when compared to foreign companies that although having operations with European users, do not have a “physical presence” in any Member State, and therefore are exempt from the corporate taxes; Stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latter are taxed at an adequate rate; invites the Commission to consider in particular introducing a European Digital Services Tax as a necessary first step;
Amendment 167 #
Motion for a resolution
Paragraph 11 b (new)
Paragraph 11 b (new)
11 b. Stresses that any European Digital Services Tax must avoid unnecessary increases in compliance costs, providing clear definitions of taxable revenues and transparent provisions that are simple to abide and enforce, promoting legal and regulatory certainty; these must also include straightforward thresholds on the country-by-country economic revenue and user-based value creation to determine taxing rights, taking into consideration the size of each Member State market;
Amendment 168 #
Motion for a resolution
Paragraph 11 c (new)
Paragraph 11 c (new)
11 c. Calls for the adoption of proportionate rules to evade undermining SMEs, start-ups and companies that are engaged in the process of digitalising their businesses, as any further increase in their tax rates may stifle innovation and entrepreneurship; stresses that a growth-friendly tax policy aiming to strengthen the international competitiveness of the single market is needed;
Amendment 204 #
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Calls on the Member States to deliver on the Commission’s related proposals and to relaunch a high level political dialogue, within the Council, to guarantee a swift and effective decision- making process regarding digital taxation within the Single Market, regardless of the outcome of international negotiations;