Activities of Burkhard BALZ related to 2015/2010(INL)
Plenary speeches (2)
Bringing transparency, coordination and convergence to corporate tax policies (debate) DE
Bringing transparency, coordination and convergence to corporate tax policies (debate) DE
Amendments (6)
Amendment 7 #
Motion for a resolution
Recital B
Recital B
B. whereas the revelations showed that tax advisors have helped multinational companies to obtained at least 548 tax rulings in Luxembourg between 2002 and 2010 with the help of tax advisory services; whereas those secret deals feature complex financial structures designed to create substantial tax reductions; whereas the tax rulings provide written assurance that multinational companies’ tax-saving plans would be viewed favourably by Luxembourg authorities;
Amendment 91 #
Motion for a resolution
Recital T – point i
Recital T – point i
(i) whereas increased transparency regarding the activities of large multinational companies, and in particular regarding profits made, taxes on profit paid, subsidies received and tax returns, is essential for ensuring that tax administrations tackle BEPS efficiently; whereas one vital form for this transparency to take is country-by-country reporting; whereas any Union proposals for country- by-country reporting should in the first instance be based on the OECD guidelines; whereas it is possible foany Union initiative must not jeopardize the anti- BEPS process within the OECD; whereas the question whether the Union to goes further than the OECD guidelines, and has to take account of the level playing field for Union companies in global competition; whereas the European Parliament voted in favour of full public country-by- country reporting of certain elements, including exemptions for companies according to size and relevance, in its amendments adopted on 8 July 20154 on the proposal for a revised Shareholder Rights Directive; whereas the European Commission conducted a consultation on this subject between 17 June and 9 September 2015 in order to explore different options for the implementation of country-by-country reporting5 ; __________________ 4 Texts adopted of 8.7.2015, P8_TA(2015)0257. 5 http://ec.europa.eu/finance/consultations/2 015/further-corporate-tax- transparency/index_en.htm.
Amendment 163 #
Motion for a resolution
Recital U – point viii
Recital U – point viii
(viii) whereas the Commission should analyse the fiscal impactand request the implementation of reforms to tax administrations within the European Semester process, to enhance the tax collection capacity of national and European-letax administrations in order for them to carry out their roles effectively and thus to foster the positive impact of effectivel tax administrations in order to carry out their roles effectivelycollection and effective actions against tax fraud and tax evasion on Member States' revenues; whereas the Commission should in particular take action within the European Semester in case of those Member States that receive financial assistance;
Amendment 168 #
Motion for a resolution
Recital U – point ix a (new)
Recital U – point ix a (new)
(ixa) whereas specific attention in the design of tax rules and proportionate administrative procedures should be given to SMEs and family businesses, which are the backbone of the Union economy;
Amendment 203 #
Motion for a resolution
Recital W
Recital W
W. whereas the overall efficiency of tax collection, the notion of tax fairness and the credibility of national tax administrations are not undermined only by aggressive tax planning and BEPS activities; whereas the Union should take similarly decisive action to address the problems of tax evasion and tax fraud within both corporate and individual taxation as well as problems relating to the collection of taxes other than corporate taxes in particular VAT; whereas those other elements of tax collection and administration represent a substantial part of the existing tax gap;
Amendment 207 #
Motion for a resolution
Recital X
Recital X
X. whereas the Commission should therefore also consider how it will address those wider issues, including difficult particular the enforcement of VAT rules in the Member States and of their application in cross- border cases as well as the inefficiencies in the collection of VAT (which in some Member States constitutes a major source of national income) and also the negative consequences of some tax amnesties or non-transparent 'tax forgiveness' schemes; whereas any such new measures should involve consideration of the balance of costs and benefits.