10 Amendments of Eva JOLY related to 2013/0000(INI)
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 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 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 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 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 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;