Activities of Evelyn REGNER related to 2020/2258(INI)
Plenary speeches (1)
Reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) (debate)
Legal basis opinions (0)
Amendments (9)
Amendment 17 #
Motion for a resolution
Recital B
Recital B
B. whereas the nature of HTP has evolved over the last decades; whereas anti-tax avoidance policies have led to a decline in preferential regimes all around the world, particularly in the Union; whereas new forms of HTP have emerged, notably through the transformation of preferential regimes into aggressive general regimes;
Amendment 27 #
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. whereas the work conducted by the Union against HTP includes the adoption of legislation, soft law, and intergovernmental cooperation;
Amendment 40 #
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring specific categories of preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competition between Member States; whereas its latest peer review assessments mostly dealt with Intellectual Property (IP) regimes; whereas the CoC Group remains of purely intergovernmental nature;
Amendment 54 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Stresses that tax evasion and tax avoidance result in an unacceptable loss of substantial revenue for Member States, currently needed to address the devastating consequences of the pandemic; recalls the conservative estimates by the OECD on BEPS which costs around 4-10 % of global corporate income tax revenues, or USD 100-240 (EUR 84-202) billion annually26 ; recalls that Parliament’s estimates of corporate tax avoidance range from EUR 160 to 190 billion when both BEPS and other tax regimes are considered27 ; deplores that no other study quantifying the scale of tax evasion and avoidance has been made available since 2016 and calls on the Commission to undertake such assessment as it does for the VAT Gap annually; _________________ 26 https://www.oecd.org/tax/beps/ 27 Drover, R., Ferrett, B., Gravino, D., Jones, E. and Merler, S., Bringing transparency, coordination and convergence to corporate tax policies in the European Union, European Parliament, Directorate-General for Parliamentary Research, European Added Value Unit, 24 November 2015. Available at: https://www.europarl.europa.eu/RegData/et udes/STUD/2015/558773/EPRS_STU(201 5)558773_EN.pdf
Amendment 57 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Notes that several tax scandals have boosted the EU policy agenda on HTP, and notably the Luxleaks, the Panama Papers, the Paradise Papers and more recently, the OpenLux revelations;
Amendment 109 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls for the current scope of the CoC to be progressively updated in order to look beyond the preferential nature of tax regime and instead into the general characteristics of a tax system to determine whether they have harmful effects; notes that this is already partially done by the CoC Group and in the framework of the EU listing process, notably for Notional Interest Deduction regimes and the Foreign Resource Income Exemption Regimes;
Amendment 158 #
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Highlights the growing increasingly important role played by the European Semester in monitoring and making recommendations on tax policies in the EU; believes the European Semester should be used as a tool to curb aggressive tax planning within the EU by making recommendations on adopting robust rules to prevent tax avoidance, repealing rules that can be misused and lead to aggressive tax planning, and by exposing national tax practices that can be deemed as harmful;
Amendment 170 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights the non-binding nature of the CoC; deplores the fact that Member States could maintain a harmful regime without facing any repercussions; leading to unsatisfactory results ; deplores the fact that some Member States have not repealed tax regimes labelled ‘harmful’ before a long period of time and have not exchanged the relevant information regarding their potentially harmful regimes, such as tax rulings, prior to scandals revelations; is of the opinion that the Union should develop tools to enforce its policy against HTP;
Amendment 222 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Welcomes the publication of the biannual reports of the CoC Group to the Council; appreciates the efforts made to release CoC Group-related documents and work; regret show ever the lack of accessibility of that information and believes that a dedicated online tool should be created to avoid relying only on Council conclusions to retrieve essential information about tax policy at EU level;