8 Amendments of Gabriel MATO related to 2018/0073(CNS)
Amendment 52 #
Proposal for a directive
Recital 5
Recital 5
(5) Given the problem of taxing the digital economy is of a global nature, the ideal approach would be to find a multilateral, international solution to it. The Commission is actively engaged in the international debate for that reason. Work at the OECD, the International Monetary Fund (IMF), the United Nations (UN) and the World Bank Group (WBG), which form the platform for Collaboration on Tax is currently ongoing. However, progress at international level is challenging. Hence, action is being taken to adapt the corporate tax rules at Union level27 and to encourage agreements to be reached with non-Union jurisdictions28 , so that the corporate tax framework can be made to fit the new digital business models. _________________ 27 Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018) 147 final). 28 Commission Recommendation relating to the corporate taxation of a significant digital presence (C(2018) 1650 final).
Amendment 85 #
Proposal for a directive
Recital 14
Recital 14
(14) Services consisting in the supply of digital content by an entity through a digital interface should initially be excluded from the scope of the tax, regardless of whether the digital content is owned by that entity or that entity has acquired the rights to distribute it. Even if some sort of interaction between the recipients of such digital content may be allowed and therefore the supplier of such services could be seen as making available a multi- sided digital interface, it is less clear that the user plays a central role in the creation of value for the company supplying the digital content. Instead, the focus from the perspective of value creation is on the digital content itself which is supplied by the entity. Therefore the revenues obtained from such supplies should fall outside the scope of the taxbe evaluated by the Commission within two years of the entry into force of this Directive in order to asses if they should be covered by the DST.
Amendment 123 #
Proposal for a directive
Recital 40 a (new)
Recital 40 a (new)
(40a) Two years after...[the date of entry into force of this Directive], the Commission should make an assessment of the application of this Directive and present a report to the European Parliament and the Council, accompanied, where appropriate, by proposals for its review in accordance with the principles of fair taxation of the digital sector.
Amendment 124 #
Proposal for a directive
Recital 40 b (new)
Recital 40 b (new)
(40b) DST is a temporary measure which should by no means delay the entrance into force of a permanent solution and it should expire simultaneously after the entrance into force of this permanent solution.
Amendment 140 #
Proposal for a directive
Article 3 – paragraph 5 a (new)
Article 3 – paragraph 5 a (new)
5a. Taxable revenues resulting from the provision of services listed in paragraph 1 shall be reduced by the part of those revenues generated by an entity in a Member State from users located in that Member State if such revenues are reported by this entity for corporate income tax purposes in that Member State and subject to corporate income tax in that Member State.
Amendment 154 #
Proposal for a directive
Article 5 – paragraph 3 a (new)
Article 5 – paragraph 3 a (new)
3a. For the purpose of calculating the proportion of an entity’s total taxable revenues that is treated under paragraph 1 as obtained in a Member State under point 3, the users located in the Member States where the entity has met the criteria to exclude revenues from taxable revenues in accordance with Article 3 paragraph 5a shall be excluded from the calculating of the proportion of an entity’s taxable revenues allocated to each Member State.
Amendment 157 #
Proposal for a directive
Article 6 – paragraph 1
Article 6 – paragraph 1
DST shall be chargeable in a Member State on the proportion of taxable revenues obtained by a taxable person in a tax period that is treated under Article 5 as obtained in that Member State unless the entity is subject to corporate income tax on its total amount of taxable revenues in that Member State. The DST shall become due in that Member State on the next working day following the end of that tax period.
Amendment 177 #
Proposal for a directive
Article 24 a (new)
Article 24 a (new)
Article 24a Review Clause Two years after...[the date of entry into force of this Directive], the Commission should make an assessment of the application of this Directive and present a report to the European Parliament and the Council, accompanied, where appropriate, by proposals for its review in accordance with the principles of fair taxation of the digital sector. Furthermore the Commission should assess, notably, the impact on the entities which were covered by the scope of the DST, the amount of tax paid in each Member State, the type of digital activities within the scope of this Directive and the kinds of taxable revenue, in addition to the rate applied and the potential tax planning practices that were applied by entities to avoid paying the DST.