28 Amendments of Bas EICKHOUT related to 2013/0000(INI)
Amendment 4 #
Motion for a resolution
Citation 9 a (new)
Citation 9 a (new)
– having regard to the Economist Special Report and Leader on Tax Havens in issue16th-22nd February 2013,
Amendment 6 #
Motion for a resolution
Citation 9 b (new)
Citation 9 b (new)
– having regard to its Resolution of Tuesday, 8 March 2011 on Cooperating with developing countries on promoting good governance in tax matters,
Amendment 14 #
Motion for a resolution
Recital B
Recital B
B. whereas this loss of revenue raises the deficit and debt levels of Member States (MS), thereby reducing the funds available for fostering public investment, growth and employment, as well as the ecological transformation of the economy, in particular in developing countries;
Amendment 44 #
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. Whereas developing countries do not have the bargaining power to force tax havens to cooperate, exchange information and become transparent;
Amendment 50 #
Motion for a resolution
Recital E b (new)
Recital E b (new)
Eb. whereas a truly effective fight against Tax Fraud, Tax Evasion and Tax Havens requires the swift adoption of binding Community legislation in the field of taxation, the biggest procedural obstacle being that taxation is not subject to the ordinary legislative procedure;
Amendment 57 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Calls on the Commission to closely monitor the implementation of recommendation in the Member States, and report annually to Council and Parliament;
Amendment 59 #
Motion for a resolution
Paragraph 2 b (new)
Paragraph 2 b (new)
2b. Calls for taxation policy to be subjected to the ordinary legislative procedure;
Amendment 68 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Calls on the Council and Commission to upgrade technical assistance and capacity building in developing countries to address transfer pricing manipulation, and to scale up its cooperation on tax matters amongst others by encouraging the African Tax Administration Forum (ATAF) to enhance tax mobilisation and democratic governance in Africa;
Amendment 87 #
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to propose common standards for tax treaties of Member States with developing countries with the aim of avoiding tax base erosion for these countries;
Amendment 105 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Stresses that a strong commitment to reducing the tax gap and measures to tackle tax havens, evasion and avoidance would contribute to the necessary stabilisation of financial markets, help with fiscal consolidation while easing its austerity effects, increase public investment resources, improve the efficiency and fairness of national tax systems, and raise general tax compliance levels, both in the EU and in developing countries;
Amendment 131 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on Member States to revoke the banking licenses of financial institutions and financial advisors if they actively assist in tax fraud by offering products or services to customers enabling them to evade taxes or refuse to cooperate with tax authorities;
Amendment 152 #
Motion for a resolution
Paragraph 17
Paragraph 17
17. Encourages Member States to seek ‘smoking gun’ data on tax evasion from other government-maintained registers, such as databases on motor vehicles, land, yachts and other assets; and to share this with other Member States and the Commission;
Amendment 169 #
Motion for a resolution
Paragraph 20
Paragraph 20
20. Welcomes the progress made on country-by-country reporting under the Accounting and Transparency Directives; urges the Commission to introduce country-by-country reporting for crossborder companies in all sectors, requiring disclosure of information such as turn-over, profits, number of employees, sales and purchases on a country by country basis on the trading of a group as a whole in order to monitor respect for proper transfer pricing rules;
Amendment 172 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Calls on the Commission to take immediate action with regard to strengthening transparency and regulation in respect of company registries and registers ofuncil and Parliament to complement the proposal for the revision of the Anti-Money Laundering directive by introducing the obligation to maintain a public registry of the beneficial ownership of companies, trusts and foundations;
Amendment 180 #
Motion for a resolution
Paragraph 23
Paragraph 23
23. Calls on the Commission to prepare and promote a Code of Conduct for auditors and advisers; calls on auditing firms to alert national tax authorities to any signs of aggressive tax planning of the audited company;
Amendment 186 #
Motion for a resolution
Paragraph 25
Paragraph 25
25. Calls for a reviewon the Commission to present in 2013 a proposal for the revisions of the Parent- Subsidiary Directive and the Interests and Royalties Directive with view to eliminating tax evasion facilitated by hybrid entities and financial instruments in EU;
Amendment 190 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Urges Member States to swiftly implement the Commission’s proposal for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices, and include a clause in their Double Taxation Conventions to prevent occurrences of double non-taxation and low effective taxation;
Amendment 196 #
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Calls on Member States to render public individual tax rulings for cross border companies;
Amendment 199 #
Motion for a resolution
Paragraph 26 b (new)
Paragraph 26 b (new)
26b. Calls on Member States to apply strict substance requirements for companies in order to obtain a tax ruling;
Amendment 200 #
Motion for a resolution
Paragraph 26 c (new)
Paragraph 26 c (new)
26c. Calls on the Troika when reviewing progress by Member States receiving financial assistance in the implementation of their Economic Adjustment Programme to assess tax arrangements in the Union that have potential negative effects on the implementation of the adjustment programme;
Amendment 201 #
Motion for a resolution
Paragraph 26 d (new)
Paragraph 26 d (new)
26d. Calls on the Commission to conduct a spill-over analysis of the impact of Commission’s Action Plan and its recommendations on developing countries;
Amendment 202 #
Motion for a resolution
Paragraph 26 e (new)
Paragraph 26 e (new)
26e. Calls on the Commission and Member States to end harmful tax regimes of Member States that lead to double non-taxation or low effective taxation amongst others by taxing royalties and interest, and by removing tax deductibility of payments to low tax jurisdictions;
Amendment 203 #
Motion for a resolution
Paragraph 26 f (new)
Paragraph 26 f (new)
26f. Observes that trusts are often used as conduits for tax evasion, however, notes with concern that the majority of countries do not require registration of legal arrangements; calls on the EU to introduce a European register for trusts and other secrecy entities, as a prerequisite for dealing with tax avoidance;
Amendment 214 #
Motion for a resolution
Paragraph 29
Paragraph 29
29. Proposes that a tax haven be defined as a jurisdiction which has not effectively implemented the international standards for transparency and exchange of information as established by the Global Forum, or which operates tax measures that breach the principles and criteria of the Code of Conduct; or which does provide for tax measures which entail no or nominal taxes or where advantages are granted even without any real economic activity and substantial economic presence within the third country offering such tax advantages;
Amendment 215 #
Motion for a resolution
Paragraph 30
Paragraph 30
30 . Urges the Commission to compile and create a European blacklist of tax havens, notes that this blacklist must be substantially different from ineffective existing blacklists where no or very few countries are taken up; calls on Member States to suspend or terminate existing Double Tax Conventions with jurisdictions that are on the blacklist, and to initiate Double Tax Conventions with jurisdictions that cease to be tax havens; calls on the Commission to ban blacklisted jurisdictions from investments through the European Investment Bank and from procurement by the European institutions;
Amendment 222 #
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
30a. Is of the opinion that the minimum standards in the Commission Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance should explicitly apply to Member States themselves as well;
Amendment 228 #
Motion for a resolution
Paragraph 31 a (new)
Paragraph 31 a (new)
31a. Calls on the Commission to fully contribute to the further development of the OECD BEPS (Base Erosion and Profit Shifting) project by sharing analysis on the problematic tax regimes in and between Member States, and what changes in Member States and at EU level are needed to avoid tax fraud and evasion, as well as any form of aggressive tax planning. Calls on the Commission to report regularly on this process to Council and Parliament;
Amendment 235 #
Motion for a resolution
Paragraph 32
Paragraph 32
32. Instructs its President to forward this resolution to the Council and Commission., Commission, the OECD and the UN Committee of Experts on International Cooperation in Tax Matter;