9 Amendments of Enikő GYŐRI related to 2009/2174(INI)
Amendment 20 #
Motion for a resolution
Recital H a (new)
Recital H a (new)
Ha. whereas only 5 % of cross-border tax claims are recovered in the European Union,
Amendment 27 #
Motion for a resolution
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Emphasises that better recovery of taxes would be possible through the more efficient implementation of existing Community and national tax legislation;
Amendment 42 #
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10a. Recommends the creation of an appropriate incentive system for the recovery of cross-border tax claims in order to increase the current low level of recovery of 5 %; suggests that administrations recovering tax claims on behalf of a requesting Member State should be fairly remunerated from the income arising from the collection of unpaid taxes although that income is the property of the administration of the requesting Member State;
Amendment 43 #
Motion for a resolution
Paragraph 10 b (new)
Paragraph 10 b (new)
10b. In regard to mutual assistance for the recovery of tax claims, duties and other measures, invites the Commission to assess the amount of cross-border tax claims of Member States to be recovered in the territory of the European Union and to set up quantifiable indicators to measure the progress in cross-border recovery over time;
Amendment 44 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Considers that the EU should actively promote the improvement of the OECD standards, with thean aim tof makinge the automatic, multilateral exchange of information, the global standard; urges the EU, furthermore, the EU to adopt measures that prevent abuse of the ‘residence principle’ by artificial domicile and ownership schemes allowing holding companies with no activity or shell companies to shield beneficial owners from paying taxes in their country of domicile; suggests that the European Union promote the extension of automatic tax information exchange to all types of taxes in bilateral tax treaties concluded with third countries; also suggests that current double-tax treaties be revised at EU level and that undertakings be regarded as domiciled for tax purposes in the Member State in which their real economic activity takes place;
Amendment 47 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls on the OECD and its Member States to fully associate the Commission fully in the works of the Global Forum peer review exercise, in particular with regard to the identification of non-cooperative jurisdictions, the development of a process for evaluating compliance and the implementation of dissuasive counter- measures to promote compliance with the standardsadherence to the standards; considers that the present indicator measuring progress in the implementation of global standards is unsatisfactory; considers that the indicator in force for achieving the status of cooperating jurisdiction requires only the conclusion of 12 tax information exchange agreements, which is very low;
Amendment 53 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Recalls that the introducIn order better to identify inaccurate transaction pricing and the most frequently applied tax evasion techniques, suggests that the Commission prioritise the wider application of athe common consolidated corporate tax base would eliminate, within the EU, double- taxation and transfer price issues within consolidated groupsparable profits method, thus shifting the scope of the transfer-pricing inspection from transaction to company level; points out that the comparable profits method focuses on comparing earnings between companies for each industrial sector and that a fall in the profits of a subsidiary of a multinational company which is significantly short of the sectoral average over time may be evidence of massive transfer pricing;
Amendment 57 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Urges the EU to examine a range of options for sanctions and incentives to promote good tax governance such assuch as the possibility of a special levy on all movements to orand from non-cooperative jurisdictions, the non- recognition, within the EU, of the legal status of companies set up in non- cooperative jurisdictions and, the prohibition for EU financial institutions to establish or maintainhave subsidiaries and branches in non- cooperative jurisdictions, and the obligation of EU-domiciled financial service providers to report to the relevant tax authorities all financial transactions conducted with counterparties incorporated in tax havens;
Amendment 59 #
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Considers that in order to achieve a higher level of transparency, the disclosure of accounting information in relation to tax havens should be required in companies’ annual accounts; suggests that the establishment of an EU public register, which would include all the names of individuals and undertakings that have established companies and accounts in tax havens and which would aim to unveil the true beneficiaries shielded by the offshore companies should be considered;