7 Amendments of Ramón JÁUREGUI ATONDO related to 2016/0336(CNS)
Amendment 35 #
Proposal for a directive
Recital 1
Recital 1
(1) Companies which seek to do business across frontiers within the Union encounter serious obstacles and market distortions owing to the existence and interaction of 28 disparate corporate tax systems. Furthermore, tax planning structures have become ever-more sophisticated over time, as they develop across various jurisdictions and effectively take advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing the tax liability of companies. Finally, the mainstream digitalisation of many sectors of the economy coupled to the fast developing digital economy, based on transactions making intensive use of intangible assets that are sometimes very difficult to value and compare with other assets, questions the consistence of the Union corporate tax models designed for brick and mortar industries, to the extent that valuation and calculation criteria may be re-invented to fit 21st century commercial activities. Although those situations highlight shortcomings that are completely different in nature, they both create obstacles which impede the proper functioning of the internal market. Action to rectify these problems should therefore address both these types of market deficiencies.
Amendment 72 #
Proposal for a directive
Recital 4
Recital 4
(4) Considering the need to act swiftly in order to ensure a proper functioning of the internal market by making it, on the one hand, friendlier to trade and investment and, on the other hand, more resilient to tax avoidance schemes, it is necessary to divide the ambitious CCCTB initiative into two separate proposals. At a first stage, rules on a common corporate tax base should be agreed, before addressing, at a second stage, the issue of consolidation, even though rules on the tax base and consolidation should be addressed in parallel, without ruling out, if necessary, making use of the enhanced cooperation procedure in the event that one or more Member States prevent the Council from reaching a unanimous agreement.
Amendment 84 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) All things being equal the switch to a common consolidated corporate tax base may result in loss or gain of fiscal revenues for Member States. In order to compensate losses, a temporary compensation fund is created, financed with the fiscal surplus from Member States with gain in fiscal revenue, due to the new regime. Compensation will be adjusted each year to take into account possible national or regional decisions taken prior to the entry into force of the directive. The Commission should be required to propose the removal or the change of the compensation system after a period of five years, and to set the ceilings for compensation.
Amendment 106 #
Proposal for a directive
Recital 10
Recital 10
(10) The formula apportionment for the consolidated tax base should comprise three equally weighted factors, namely labour, assets and sales by destination. Those equally weighted factors should reflect a balanced approach to distributing taxable profits amongst the relevant Member States and should ensure that profits are taxed where they are actually earned, accurately reflecting the contribution made by each entity in the group to the creation of transnational value. Labour and assets should therefore be allocated to the Member State where the labour is performed or the assets are located, and would thereby give appropriate weight to the interests of the Member State of origin, whilst sales should be allocated to the Member State of destination of the goods or services. To account for differences in the levels of wages across the Union and thus allow for a fair distribution of the consolidated tax base, the labour factor should comprise both payroll and the number of employees (i.e. each item counting for half). The asset factor, on the other hand, should comprise all fixed tangible assets, but not intangible and financial assets because of their mobile nature and the resulting risk that the rules of this Directive could be circumvented. Where, due to exceptional circumstances, the outcome of the apportionment does not fairly represent the extent of business activity, a safeguard clause should provide for an alternative method of income allocation.
Amendment 167 #
Proposal for a directive
Article 4 – paragraph 2 a (new)
Article 4 – paragraph 2 a (new)
2a. A company with digital presence collecting or exploiting personal data from online platform and service users for commercial purposes shall be considered to be resident in the Member State of residence of the users whose personal data it collects and exploits. The distribution between Member States of taxing rights on digital assets shall take account of the contribution of users to the increase in the added value of the intangible asset. In particular, consideration shall be given to the number of users and the intensity of use in each country. The digital presence shall be determined in accordance with the conditions and criteria listed in Article 5 of Directive … [the directive adopted on the basis of Commission proposal COM(2016)0685]. The Commission shall be empowered to adopt delegated acts in accordance with Article 75 to lay down technical standards for the following factors: (a) the number of registered individual users per month that are domiciled in the non-resident jurisdiction who logged in or visited the taxpayer's digital platform; (b) the number of digital contracts concluded with customers or users that are domiciled in the non- resident jurisdiction in a taxable year; (c) the volume of DATA collected by a company in a taxable year in each Member State.
Amendment 231 #
Proposal for a directive
Article 34 – paragraph 2
Article 34 – paragraph 2
Amendment 284 #
Proposal for a directive
Article 76 – paragraph 1 a (new)
Article 76 – paragraph 1 a (new)
The European Parliament shall produce an assessment of the CCCTB regime, once it has been adopted, by the end of every tax year. That assessment shall take into account the views of national parliaments and the outcomes of the tax policy discussions held under the procedure of the European Semester, which shall include tax indicators such as action to control harmful tax practices in the Member States, particularly during inter-parliamentary conferences. The European Parliament shall send its opinion and conclusions through a resolution to the Commission and the Council by the end of every tax year.