Activities of Evelyn REGNER related to 2016/2038(INI)
Legal basis opinions (0)
Amendments (11)
Amendment 66 #
Motion for a resolution
Recital F
Recital F
F. whereas some specific tax jurisdictions inside and outside of the EU actively contribute to designing aggressive tax policies on behalf of MNEs who thereby avoid taxation; whereas the effective corporate tax rate in some jurisdictions inside and outside of the EU is close or equal to zero per cent; whereas the complexity of different tax systems create a lack of transparency which is globally harmful;
Amendment 267 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on the Commission to come up as soon as possible with a common Union list of uncooperative jurisdictions, a so-called (i.e. a ‘blacklist of tax havens’), based on sound and objective criteria, including the full implementation of OECD recommendations, BEPS actions and Asignificantly lower effective level of taxation, the existence of active harmful tax practices, advantages granted to non- resident individuals or legal entities , prevention of automatic Eexchange of Iinformation standards and welcomes the intention fromfor tax purposes with other governments and non-disclosure of the corporate structure of legal entities (including trusts, charities, foundations etc.) or the ownership of assets or rights; welcomes the Commission’s intention to reach an agreement on a common Unionsuch a list within the next six months; calls on the Member States to endorse it beforethat agreement by the end of 2016; urges on the EU and Member States to support a global process for listing problematic jurisdiction at UN level.
Amendment 339 #
Motion for a resolution
Paragraph 21
Paragraph 21
21. Observes that someDeplores deeply the fact that banks, tax advisers, law and accounting firms and other intermediaries have played a key role in designing aggressive tax planning schemes for their clients;
Amendment 344 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Is concerned about the lack of transparency and adequate documentation within financial institutions, accounting firms and law firms pertaining to the specific models of company ownership and control recommended by tax, economic and legal advisors, as confirmed by the recent ‘Panama Papers’ scandal;
Amendment 542 #
Motion for a resolution
Recital F
Recital F
F. whereas some specific tax jurisdictions inside and outside of the EU actively contribute to designing aggressive tax policies on behalf of MNEs who thereby avoid taxation; whereas the corporate tax rate in some jurisdictions inside and outside of the EU is close or equal to zero per cent; whereas the complexity of different tax systems create a lack of transparency which is globally harmful;
Amendment 543 #
Motion for a resolution
Recital H
Recital H
H. whereas some specific tax jurisdictions inside and outside of the EU are not willing to reform their tax systems, despite the ongoing global initiatives and despite the fact that some of them are involved in the work of the OECD;
Amendment 544 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Urges the Commission to come forward with a proposal for a common corporate consolidated tax base (CCCTB) which would provide a comprehensive solution to harmful tax practices within the Union; believes that the consolidation of the CCCTB is essential and is becoming increasingly urgent; calls on the Member States to promptly reach an agreement on this and to swiftly implement it; stresses the need for a minimum tax rate;
Amendment 545 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Strongly emphasises that the work of whistleblowers is crucial for revealing scandals of tax evasion and avoidance, and that, therefore, protection for whistleblowers needs to be legally guaranteed and strengthened EU-wide; notes that the European Court of Human Rights and the Council of Europe have undertaken work on this issue; considers that courts and Member States should ensure the protection of legitimate business secrets while in no way hindering, hampering or stifling the capacity of whistleblowers and journalists to document and reveal illegal, wrongful, unethical, immoral, improper and harmful practices where this is clearly and overwhelmingly in the public interest; regrets that the Commission has no plans for prompt action on the matter;
Amendment 546 #
Motion for a resolution
Paragraph 28
Paragraph 28
28. Reiterates the crucial role of whistleblowers in revealing misconduct and illegal and wrongfu, wrongful, unethical, immoral, improper or illegal practices; considers that such revelations, as for example the ones which shine a light on the magnitude of tax evasion and avoidance, are clearly in the public interest, as demonstrated in the Luxleak and recent ‘Panama papers’ leak; acknowledges that whistleblowers often put their own jobs, careers and freedom at risks; stresses therefore the need for an adequate protection under EU law;
Amendment 547 #
Motion for a resolution
Paragraph 29
Paragraph 29
29. Observes that the Commission is limiting its action to monitoring developments in different areas of Union competences, without planning to take any concrete steps to tackle the issue; notes that this lack of ambition could endanger the publication of new revelations, thereby potentially leading to European tax authorities losing legitimate tax revenue; deeply regrets that the Commission has not provided a satisfactory response to the demands contained in paragraphs 144 and 145 of Parliament’s resolution of 25 November 2015; and especially to the request to come up with a clear legal framework on the protection of whistleblowers and the like before the end of June 2016;
Amendment 548 #
Motion for a resolution
Paragraph 30
Paragraph 30
30. Urges the Commission to propose as soon as possiblewithout delay a clear legal framework to guarantee the effective protection of whistleblowers, as well as of journalists and other persons connected with the press who aid and facilitate them; calls on the Member States to revise their current legislation with a view to preventing prosecution in such casof persons in such cases exposing wrongful, unethical, immoral, improper or illegal practices;