8 Amendments of Marisa MATIAS related to 2015/2010(INL)
Amendment 8 #
Draft opinion
Paragraph 1
Paragraph 1
1. WelcomNotes the recent initiatives of the Commission and encourages Member States to tackle further tax fraud, tax evasion and tax avoidance, promoting clear and fairbe transparent in its taxation schemes, including tax rulings, combatting aggressive tax planning and re-launching the Common Consolidated Corporate Tax Base scheme, stressing the importance to avoid any increase in administrative burdens and cost of compliance;
Amendment 19 #
Draft opinion
Paragraph 2
Paragraph 2
2. Believes that fiscal policies and corporate taxation should be used as a tool to boost growth, jobs and development; believes that the Union must, by a more efficient, more transparent and fairer tax treatment for all companies, promote an attractive, competitive and balanced business environment that would allow businesses, including, by ensuring a more equal distribution of income and supporting public budgets; believes that the Union must develop a more transparent and fairer tax system, also for micro, small and medium- sized enterprises, family businesses and self-employed people to operate simpler across the borders within the Union and cooperatives vis-à-vis larger businesses;
Amendment 35 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that taxes must be paid where profits are made or value is created and where public services and infrastructures are used; stresses, in this respect, the need for clear, transparent and coherent rules on the accounting of profits and value creation, thus avoiding their "ad hoc" transfer for taxation purposes, particularly by means of intangibles;
Amendment 53 #
Draft opinion
Paragraph 4
Paragraph 4
4. Underlines the importance of guaranteeing personal data protection, confidentiality of information exchanged and freedom to conduct a business; encourages the identification of solutions that strike a balance between transparency and confidentiality while ensuring transparency in corporate taxation;
Amendment 59 #
Draft opinion
Paragraph 5
Paragraph 5
5. Suggests the simpla clarification ofn the utilisation of the credit coming from taxes paid in a foreign country, along with consequentstressing the need for automatic exchange of information between tax authorities; highlights the complexity of bilateral and multilateral tax treaties, which are often designed to include loopholes that favour tax avoidance in conjunction with domestic taxation schemes;
Amendment 66 #
Draft opinion
Paragraph 6
Paragraph 6
Amendment 72 #
Draft opinion
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Condemns the complicity of financial and consultancy corporations in the development of aggressive tax planning in the EU;
Amendment 81 #
6b. Notes that the fall in corporate tax revenues is one of the main factors driving the public debt crisis and the structural fall in available public resources in many Member States; stresses that industrial development cannot be grounded on aggressive tax dumping, but must rely on the structural transformation of the economy through public investment and planning;