Activities of Harlem DÉSIR related to 2010/2102(INI)
Shadow opinions (1)
OPINION on tax and development: cooperating with developing countries on promoting good governance in tax matters
Amendments (4)
Amendment 3 #
Draft opinion
Paragraph 1
Paragraph 1
1. Recalls that the objective of liberalisdeveloping trade with the developing countries must be to promote the sustainable economic growth and the development of these countries; notes that the elimination of customs duties will inevitably entail a loss of customs revenue and must therefore be under better control, be more gradual and go hand in hand with implementation of tax reforms mobilising alternative forms of revenue to make up the shortfall (VAT, property tax, income tax);
Amendment 11 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Recalls that tax evasion in tax havens represents a considerable financial loss, particularly for developing countries, and that measures to combat tax havens are one of the priorities for the EU with a view to effectively helping developing countries to gain access to their tax revenue;
Amendment 12 #
Draft opinion
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Considers it necessary for the OECD to draw up new guidelines on transfer pricing, an essential means of preventing certain multinationals from transferring their profits to the countries with the most favourable tax regimes and compelling them to pay their taxes in the countries – including developing countries – where they have generated their real profits;
Amendment 15 #
Draft opinion
Paragraph 4
Paragraph 4
4. Considers that a system of low-rate taxation founded on a broader tax basis and excluding all discretionary tax exemptions and preferences, including for the extractive industries, is indispensable; emphasises the need for incentive measures to involve investors more closely in projects with a positive local impact in economic, social and environmental terms, while avoiding creating any opportunities for a form of fiscal dumping;