Activities of Krišjānis KARIŅŠ related to 2015/0068(CNS)
Plenary speeches (1)
Mandatory automatic exchange of information in the field of taxation (A8-0306/2015 - Markus Ferber) LV
Amendments (3)
Amendment 31 #
Proposal for a directive
Recital 1
Recital 1
(1) The challenge posed by cross-border tax avoidance, aggressive tax planning and harmful tax competition has increased considerably and has become a major focus of concern within the Union and at global level. Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth- friendly tax policies. In particular, rulings concerning tax-driven structures lead to a low level of taxation of artificially high amounts of income in the country giving the advance ruling and may leave artificially low amounts of income to be taxed in any other countries involved, therefore reducing tax base in these Member States. An increase in transparency and in information exchange is therefore urgently required. The tools and mechanisms established by Council Directive 2011/16/EU13 need to be enhanced in order to achieve this. __________________ 13 Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64 of 11.3.2011, p. 1).
Amendment 36 #
Proposal for a directive
Recital 2
Recital 2
(2) The European Council, in its conclusions of 18 December 2014, underlined the urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and Union levels. Stressing the importance of transparency and according information exchange, the European Council welcomed the Commission’s intention to submit a proposal on the automatic exchange of information on tax rulings in the Union.
Amendment 72 #
Proposal for a directive
Recital 12 a (new)
Recital 12 a (new)
(12a) Stresses the fact that by 26 June 2017 an EU wide register for beneficial ownership has to be operational, aiding in tracking down possible tax avoidance and profit shifting; emphasises the significance of central register for automatic exchange of advanced tax rulings or price arrangements between Member States, which would be accessible to tax authorities and responsible administrations in the Member States and the Commission.