5 Amendments of Wolf KLINZ related to 2018/0072(CNS)
Amendment 15 #
Draft legislative resolution
Paragraph 1
Paragraph 1
1. ApproveRejects the Commission proposal as amended;
Amendment 16 #
Draft legislative resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Recalls that the Commission proposal for establishing a significant digital presence is not in line with the much broader definition laid down in the Common Consolidated Corporate Tax Base (CCCTB) and that definitions codified in EU law need to be consistent.
Amendment 17 #
Draft legislative resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Recalls that the OECD’s digital economy group has concluded after a two-year period of studying the topic that it was impossible to ring-fence the “digital economy” considering that digitalisation has permeated nearly all industries and sectors: “[b]ecause the digital economy is increasingly becoming the economy itself, it would be difficult, if not impossible, to ring-fence the digital economy from the rest of the economy for tax purposes.” (OECD 2015; p.11) Ring-fencing would require strong political value judgements about the legitimacy of certain business models and might open the door for increased state interventionism in Europe’s economies. It would also stand in conflict with the Treaty of Lisbon, stating that the Union “shall promote scientific and technological advance.” (Article 3).
Amendment 18 #
Draft legislative resolution
Paragraph 3 c (new)
Paragraph 3 c (new)
3c. Recalls that the Commission proposal contradicts the current OECD principle which states that taxation should occur where value is created, adding the complexity of whether a user’s consumption of a service is creating value. Since the concept of permanent establishment is governed by double taxation treaties in international law and therefore binding, not expandable, it is doubtful whether the Commission proposal is legally justified.
Amendment 19 #
Draft legislative resolution
Paragraph 3 d (new)
Paragraph 3 d (new)
3d. Recalls that work is currently ongoing at the OECD to find a solution to the question of defining a "digital presence" that is in line with OECD principles and international law and can be agreed to by the G20.Supports a global solution awaiting the OECD proposal. Requests that the Commission present a proposal to Parliament based on the OECD's proposal for a global solution.