Activities of Younous OMARJEE related to 2021/2010(INI)
Shadow opinions (1)
OPINION on digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Amendments (3)
Amendment 38 #
Draft opinion
Paragraph 5 a (new)
Paragraph 5 a (new)
5a. Notes that digital businesses are among those businesses which recorded an increase in profits during the COVID- 19 pandemic as compared with previous years; underlines that governments will have to raise unprecedented funds to recover from the COVID-19 crisis and that mobilising revenue from under-taxed sectors might help to avoid the imposition of austerity measures and a weakening of public services;
Amendment 45 #
Draft opinion
Paragraph 5 b (new)
Paragraph 5 b (new)
5b. Considers that any minimum rate should be set at a fair and sufficient level to discourage profit shifting and prevent damaging tax competition; notes that the Independent Commission for the Reform of International Corporate Taxation recommends a rate of 25%;
Amendment 47 #
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Notes that company tax evasion is not limited to highly-digitalised companies; deplores the stress placed on companies which are in contact with consumers in the Pillar 1 proposal; notes that this seriously undermines the fairness and effectiveness of the desired outcome;