Activities of Peter SIMON related to 2016/2038(INI)
Plenary speeches (2)
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate) DE
Tax rulings and other measures similar in nature or effect (TAXE 2) (debate) DE
Amendments (7)
Amendment 71 #
Motion for a resolution
Recital F
Recital F
F. whereas some specific tax jurisdictions, inside and outside the European Union, actively contribute to designing aggressive tax policies on behalf of MNEs who thereby avoid taxation; whereas the corporate tax rate in some jurisdictions is close or equal to zero per cent; whereas the complexity of different tax systems create a lack of transparency which is globally harmful;
Amendment 221 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Insists that concrete legislative action needs to be taken on transfer pricing, since 70 % of profit shifting is done through transfer pricing; taking into account the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2010;
Amendment 240 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Strongly emphasises that the work of whistleblowers is crucial for revealing scandals of tax evasion and avoidance, and that, therefore, protection for whistleblowers needs to be legally guaranteed and strengthened EU-wide; notes that the European Court of Human Rights and the Council of Europe have undertaken work on this issue; considers that courts and Member States should ensure the protection of legitimate business secrets while in no way hindering, hampering or stifling the capacity of whistleblowers and journalists to document and reveal illegal, wrongful andor harmful practices where this is clearly and overwhelmingly in the public interest; regrets that the Commission has no plans for prompt action on the matter given the very recent and significant revelations provided to the public by a whistleblower, commonly referred to as the Panama Papers Scandal;
Amendment 327 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Calls on the Commission to put forward proposals for binding Union legislation on patent boxes that goes beyond the OECD Modified Nexus Approach, so as to prohibit the misuse of patent boxes and to ensure that if and when used they are linked to genuine economic activity; stresses that the Commission proposal should apply to all patent Boxes issued by the Member States;
Amendment 384 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Reiterates the crucial role of whistleblowers in revealing misconduct and, including illegal andor wrongful practices; considers that such revelations, which shine a light on the magnitude of tax evasion and avoidance, are clearly in the public interest, as demonstrated in the recent ‘Panama papers’ leak which showed the unexpectedly significant dimension of transferring assets to low tax jurisdictions;
Amendment 484 #
Motion for a resolution
Paragraph 42
Paragraph 42
42. Calls on the OECD to start work on an ambitious BEPS II, to be based primarily on minimum standards and concrete objectives for implementation; stresses the need for detailed implementation guidelines, for developing countries in particular, as well as the monitoring of the development of new harmful taxation measures;
Amendment 531 #
Motion for a resolution
Paragraph 49
Paragraph 49
49. Notes that the Panama Papers scandal has documented systematic use of shell companies by companies as well as private citizens in order to conceal taxable assets, although this specific issue could not be dealt with sufficiently within the mandate or timeframe of the Special Committee; is of the firm conviction that this subject must be addressed swiftly by Parliament;