Activities of Michael THEURER related to 2016/2038(INI)
Plenary speeches (3)
Tax rulings and other measures similar in nature or effect (TAXE 2) (A8-0223/2016 - Jeppe Kofod, Michael Theurer) (vote)
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
Reports (1)
REPORT on tax rulings and other measures similar in nature or effect PDF (1 MB) DOC (506 KB)
Amendments (8)
Amendment 143 #
Motion for a resolution
Recital X a (new)
Recital X a (new)
Xa. whereas as observed during the fact finding mission in the US, there is a lack of transparency and of a common definition of beneficial ownership at global level; whereas this lack of transparency has been especially observed regarding shell companies and law firms; whereas the US is currently preparing the implementation of the OECD BEPS Action Plan;
Amendment 145 #
Motion for a resolution
Recital X b (new)
Recital X b (new)
Xb. whereas cooperation on tax issues between the EU and the US already exists between relevant EU and US authorities, similar cooperation is lacking at the political level, especially as regards parliamentary cooperation;
Amendment 147 #
Motion for a resolution
Recital Y a (new)
Recital Y a (new)
Ya. whereas the joint Special Committee TAXE 2 and Committee on Development hearing on "Consequences for developing countries of aggressive fiscal practices" has shown that developing countries face similar problems of base erosion, profit shifting, lack of transparency, globally diverging tax systems and lack of coherent and effective international legislation; whereas developing countries suffer from aggressive tax planning; whereas developing countries' tax administrations lack resources and expertise to effectively fight tax evasion and avoidance;
Amendment 150 #
Motion for a resolution
Recital Z a (new)
Recital Z a (new)
Za. whereas the International Monetary Fund (IMF) and the World Bank provide technical assistance, including tools for developing countries' tax administrations regarding international tax issues in order to improve developing countries' capability to tackling tax evasion, avoidance and money laundering issues, in particular related to transfer pricing;
Amendment 346 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Is concerned about the lack of transparency and adequate documentation within financial institutions and law firms pertaining to the specific models of company ownership and control recommended by tax and legal advisors, as confirmed by the recent ‘Panama Papers’ scandal; recommends, in order to tackle the problem of shell companies, to strengthen transparency requirements for setting up private companies;
Amendment 473 #
Motion for a resolution
Paragraph 40 a (new)
Paragraph 40 a (new)
40a. Supports the creation of a global body, within the UN framework, well equipped and with sufficient additional resources, ensuring that all countries can participate on an equal footing in the formulation and reform of global tax policies; calls the EU and on the Member States to start working on an ambitious Global Tax Summit and aiming a creating such intergovernmental body;
Amendment 477 #
Motion for a resolution
Paragraph 40 b (new)
Paragraph 40 b (new)
40b. Calls on international fora to agree on a more stringent and precise definition on beneficial ownership to ensure increased transparency;
Amendment 489 #
Motion for a resolution
Paragraph 43 a (new)
Paragraph 43 a (new)
43a. Calls for the establishment of a structured dialogue between the European Parliament and the US Congress on international tax issues; suggests to set up formal interparliamentary fora to deal with these issues, and to utilise the existing Transatlantic Legislators´ Dialogue framework in this regard; encourages the EU and the US to cooperate on the implementation of the OECD BEPS project; takes notes of a significant lack of reciprocity between the US and the EU in the framework of the FATCA agreement; encourages enhanced cooperation between the US and the EU in the framework of the FATCA agreement to ensure reciprocity and invites all involved parties to proactively take part in its implementation;