2015/2058(INI) Tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries
Lead committee dossier:
Progress: Procedure completed
| Role | Committee | Rapporteur | Shadows |
|---|---|---|---|
| Lead | DEVE |
SCHLEIN Elly ( S&D)
|
RÜBIG Paul ( PPE),
LUCKE Bernd ( ECR),
MICHEL Louis ( ALDE),
SÁNCHEZ CALDENTEY Lola ( GUE/NGL),
SARGENTINI Judith ( Verts/ALE),
CORRAO Ignazio ( EFDD)
|
| Committee Opinion | ECON |
BAYET Hugues ( S&D)
|
Petr JEŽEK ( ALDE),
Beatrix von STORCH ( EFDD),
Miguel VIEGAS ( GUE/NGL)
|
Lead committee dossier:
Legal Basis:
RoP 54
Legal Basis:
RoP 54Events
2015/12/01
EC - Commission response to text adopted in plenary
Documents
2015/07/08
EP - Results of vote in Parliament
Documents
2015/07/08
EP - Decision by Parliament, 1st reading/single reading
Details
The European Parliament adopted by 50 votes to 57, with 23 abstentions, a resolution on tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries.
Parliament recalled that tax evasion and avoidance have been identified as major obstacles to the mobilisation of domestic revenue for development by all major international texts and conferences on financing for development. It called on the Commission promptly to put forward an ambitious action plan, in the form of a communication, to support developing countries fighting tax evasion and tax avoidance. Members insisted that effective mobilisation of domestic resources and a strengthening of tax systems will be an indispensable factor in achieving the post-2015 framework that will replace the Millennium Development Goals (MDGs). It expressed as well concerns about the level of corruption and non-transparent public administration that hinder tax revenues from being invested in state-building, public services or public infrastructure.
According to Parliament, tax resources remain low as a proportion of GDP in most developing countries , making them particularly vulnerable to the tax evasion and avoidance activities of individual taxpayers and companies. This represents a considerable financial loss for developing countries which needs to be addressed.
Action plan to combat tax avoidance and tax evasion in developing countries : the Commission is urged to take concrete and effective measures to support developing countries and regional tax administration frameworks, such as the African Tax Administration Forum and the Inter-American Centre of Tax Administrations, in the fight against tax evasion and tax avoidance, in developing fair, well-balanced, efficient and transparent tax policies.
Parliament asked the Commission to give good governance in tax matters, and fair, well-balanced, efficient and transparent tax collection, a high place on the agenda in its policy dialogue (political, development and trade), and in all development cooperation agreements, with partner countries. It also called for information on beneficial ownership of companies, trusts and other institutions to be made publicly available in open-data formats in order to prevent anonymous shell companies and comparable legal entities from being used to launder money, finance illegal or terrorist activities, conceal the identity of corrupt and criminal individuals, and hide the theft of public funds and profits from illegal traffic and illegal tax evasion.
It believes, furthermore, that all countries should at minimum adopt and fully implement the Financial Action Task Force’s (FAFT) anti-money laundering recommendations.
Publication of tax information : Parliament invited the European Union and its Member States to enforce the principle that listed or unlisted multinational companies of all countries and sectors, and especially those companies extracting natural resources, must adopt country-by-country reporting (CBCR) as a standard, requiring them to publish, as part of their annual reporting and on a country-by-country basis for each territory in which they operate, the names of all subsidiaries and their respective financial performance , relevant tax information, assets and number of employees, and to ensure that this information is made publicly available, while minimising administrative burdens by excluding micro-enterprises. The Commission is called upon to put forward a legislative proposal to amend the Accounting Directive accordingly.
Parliament recalled that public transparency is a vital step towards fixing the current tax system and building public trust. It underlined that tax exemptions and advantages granted to foreign investors through bilateral tax treaties provide MNCs with an unfair competitive advantage relative to domestic firms, especially SMEs. It also called for the fiscal conditions and regulations under which extractive industries operate to be revised .
Parliament called for the establishment, by the end of 2015, of an internationally agreed definition of tax havens , of penalties for operators making use of them and of a blacklist of countries, including those in the EU, that do not combat tax evasion or that accept it . It called on the EU to support the economic reconversion of those developing countries that serve as tax havens.
It also urged:
Member States with dependencies and territories that are not part of the Union to work with the administrations of these areas towards the adoption of the principles of tax transparency and to ensure that none serve as tax havens; that, when negotiating tax and investment treaties with developing countries, income or profits resulting from cross-border activities should be taxed in the source country where value is extracted or created; that impact assessments of European tax policies on developing countries be conducted (Parliament welcomed the Commission’s revised Action Plan on tax evasion and tax avoidance, to be presented in 2015); the Member States to agree swiftly on a Common Consolidated Corporate Tax Base ; for sanctions to be considered both for non-cooperative jurisdictions and for financial institutions that operate within tax havens; the Commission and the Council, and on partner governments, to ensure that tax incentives do not constitute additional options for tax avoidance; the EIB and the EBRD, and on Member States’ development finance institutions, to monitor and ensure that companies or other legal entities that receive support do not participate in tax evasion and avoidance.
Documents
2015/07/08
EP - End of procedure in Parliament
2015/07/07
EP - Debate in Parliament
Documents
2015/06/09
EP - Committee report tabled for plenary, single reading
Details
The Committee on Development adopted an own-initiative report by Elly SCHLEIN (S&D, IT) on tax avoidance and tax evasion as challenges for governance, social protection and development in developing countries.
The Committee on Economic and Monetary Affairs, exercising its prerogatives as an associated committee under Parliament’s Rule 54 of the Rules of Procedure was consulted to give an opinion on the report.
Members recalled that tax evasion and avoidance have been identified as major obstacles to the mobilisation of domestic revenue for development by all major international texts and conferences on financing for development. They called on the Commission promptly to put forward an ambitious action plan, in the form of a communication, to support developing countries fighting tax evasion and tax avoidance. Members insisted that effective mobilisation of domestic resources and a strengthening of tax systems will be an indispensable factor in achieving the post-2015 framework that will replace the Millennium Development Goals (MDGs).
They expressed as well concerns about the level of corruption and non-transparent public administration that hinder tax revenues from being invested in state-building, public services or public infrastructure.
According to Members, tax resources remain low as a proportion of GDP in most developing countries , making them particularly vulnerable to the tax evasion and avoidance activities of individual taxpayers and companies. This represents a considerable financial loss for developing countries which needs to be addressed.
Action plan to combat tax avoidance and tax evasion in developing countries : the Commission is urged to take concrete and effective measures to support developing countries and regional tax administration frameworks, such as the African Tax Administration Forum and the Inter-American Centre of Tax Administrations, in the fight against tax evasion and tax avoidance, in developing fair, well-balanced, efficient and transparent tax policies.
Members asked the Commission to give good governance in tax matters, and fair, well-balanced, efficient and transparent tax collection, a high place on the agenda in its policy dialogue (political, development and trade), and in all development cooperation agreements, with partner countries.
They also called for:
for information on beneficial ownership of companies, trusts and other institutions to be made publicly available in open-data formats; countries to adopt and fully implement the Financial Action Task Force’s (FAFT) anti-money laundering recommendation.
Publication of tax information : Members invited the European Union and its Member States to enforce the principle that listed or unlisted multinational companies of all countries and sectors, and especially those companies extracting natural resources, must adopt country-by-country reporting (CBCR) as a standard, requiring them to publish, as part of their annual reporting and on a country-by-country basis for each territory in which they operate, the names of all subsidiaries and their respective financial performance , relevant tax information, assets and number of employees, and to ensure that this information is made publicly available. The Commission is called upon to put forward a legislative proposal to amend the Accounting Directive accordingly.
Members underlined that tax exemptions and advantages granted to foreign investors through bilateral tax treaties provide MNCs with an unfair competitive advantage relative to domestic firms, especially SMEs. They also called for the fiscal conditions and regulations under which extractive industries operate to be revised. Members called for the establishment, by the end of 2015, of an internationally agreed definition of tax havens , of penalties for operators making use of them and of a blacklist of countries, including those in the EU, that do not combat tax evasion or that accept it . They called on the EU to support the economic reconversion of those developing countries that serve as tax havens.
They also urged:
Member States with dependencies and territories that are not part of the Union to work with the administrations of these areas towards the adoption of the principles of tax transparency and to ensure that none serve as tax havens; that, when negotiating tax and investment treaties with developing countries, income or profits resulting from cross-border activities should be taxed in the source country where value is extracted or created; the Commission and the Member States to conduct impact assessments of European tax policies on developing countries; the Member States to agree swiftly on a Common Consolidated Corporate Tax Base ; for sanctions to be considered both for non-cooperative jurisdictions and for financial institutions that operate within tax havens; the Commission and the Council, and on partner governments, to ensure that tax incentives do not constitute additional options for tax avoidance; the EIB and the EBRD, and on Member States’ development finance institutions, to monitor and ensure that companies or other legal entities that receive support do not participate in tax evasion and avoidance.
Documents
2015/06/01
EP - Vote in committee, 1st reading/single reading
2015/05/08
EP - Committee opinion
Documents
2015/05/06
EP - Amendments tabled in committee
Documents
2015/03/12
EP - Committee draft report
Documents
2015/03/12
EP - Committee referral announced in Parliament, 1st reading/single reading
2015/03/12
EP - Referral to associated committees announced in Parliament
2015/01/28
EP - SCHLEIN Elly (S&D) appointed as rapporteur in DEVE
2014/12/16
EP - BAYET Hugues (S&D) appointed as rapporteur in ECON
Documents
- Commission response to text adopted in plenary: SP(2015)575
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament, 1st reading/single reading: T8-0265/2015
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, single reading: A8-0184/2015
- Committee opinion: PE551.885
- Amendments tabled in committee: PE557.129
- Committee draft report: PE551.919
- Committee draft report: PE551.919
- Amendments tabled in committee: PE557.129
- Committee opinion: PE551.885
- Commission response to text adopted in plenary: SP(2015)575
Activities
- Hugues BAYET
- Arne GERICKE
- Ivan JAKOVČIĆ
- Notis MARIAS
- Lola SÁNCHEZ CALDENTEY
- Elly SCHLEIN
Plenary Speeches (2)
- 2016/11/22 UN International conference on financing for development (13-16 July 2015) - Tax avoidance and tax evasion as challenges in developing countries (debate) IT
- 2016/11/22 UN International conference on financing for development (13-16 July 2015) - Tax avoidance and tax evasion as challenges in developing countries (debate) IT
- Davor Ivo STIER
- Marina ALBIOL GUZMÁN
Plenary Speeches (1)
- Jean ARTHUIS
Plenary Speeches (1)
- Marie-Christine ARNAUTU
Plenary Speeches (1)
- Jonathan ARNOTT
Plenary Speeches (1)
- Zigmantas BALČYTIS
Plenary Speeches (1)
- Beatriz BECERRA BASTERRECHEA
- José BLANCO LÓPEZ
Plenary Speeches (1)
- Steeve BRIOIS
Plenary Speeches (1)
- Gianluca BUONANNO
Plenary Speeches (1)
- Alain CADEC
Plenary Speeches (1)
- James CARVER
Plenary Speeches (1)
- Nicola CAPUTO
Plenary Speeches (1)
- Salvatore CICU
Plenary Speeches (1)
- Alberto CIRIO
Plenary Speeches (1)
- Therese COMODINI CACHIA
Plenary Speeches (1)
- Javier COUSO PERMUY
Plenary Speeches (1)
- Michel DANTIN
Plenary Speeches (1)
- William (The Earl of) DARTMOUTH
Plenary Speeches (1)
- Isabella DE MONTE
Plenary Speeches (1)
- Marielle DE SARNEZ
Plenary Speeches (1)
- Ian DUNCAN
Plenary Speeches (1)
- Georgios EPITIDEIOS
Plenary Speeches (1)
- Edouard FERRAND
Plenary Speeches (1)
- Lorenzo FONTANA
Plenary Speeches (1)
- Ashley FOX
Plenary Speeches (1)
- Doru-Claudian FRUNZULICĂ
Plenary Speeches (1)
- Ildikó GÁLL-PELCZ
Plenary Speeches (1)
- Elena GENTILE
Plenary Speeches (1)
- Michela GIUFFRIDA
Plenary Speeches (1)
- Tania GONZÁLEZ PEÑAS
Plenary Speeches (1)
- Enrique GUERRERO SALOM
Plenary Speeches (1)
- Sergio GUTIÉRREZ PRIETO
Plenary Speeches (1)
- Mary HONEYBALL
Plenary Speeches (1)
- Ian HUDGHTON
Plenary Speeches (1)
- Pablo IGLESIAS
Plenary Speeches (1)
- Cătălin Sorin IVAN
Plenary Speeches (1)
- Diane JAMES
Plenary Speeches (1)
- Ramón JÁUREGUI ATONDO
Plenary Speeches (1)
- Petr JEŽEK
Plenary Speeches (1)
- Marc JOULAUD
Plenary Speeches (1)
- Krišjānis KARIŅŠ
Plenary Speeches (1)
- Philippe JUVIN
Plenary Speeches (1)
- Barbara KAPPEL
Plenary Speeches (1)
- Cécile Kashetu KYENGE
Plenary Speeches (1)
- Alain LAMASSOURE
Plenary Speeches (1)
- Alexander Graf LAMBSDORFF
Plenary Speeches (1)
- Giovanni LA VIA
Plenary Speeches (1)
- Arne LIETZ
- Paloma LÓPEZ BERMEJO
Plenary Speeches (1)
- Linda McAVAN
- Monica MACOVEI
Plenary Speeches (1)
- Ivana MALETIĆ
Plenary Speeches (1)
- Andrejs MAMIKINS
Plenary Speeches (1)
- Barbara MATERA
Plenary Speeches (1)
- David MARTIN
Plenary Speeches (1)
- Jean-Luc MÉLENCHON
Plenary Speeches (1)
- Miroslav MIKOLÁŠIK
Plenary Speeches (1)
- Louis MICHEL
Plenary Speeches (1)
- Marlene MIZZI
Plenary Speeches (1)
- Sophie MONTEL
Plenary Speeches (1)
- Krisztina MORVAI
Plenary Speeches (1)
- Alessia Maria MOSCA
Plenary Speeches (1)
- Franz OBERMAYR
Plenary Speeches (1)
- Florian PHILIPPOT
Plenary Speeches (1)
- Marijana PETIR
Plenary Speeches (1)
- Andrej PLENKOVIĆ
Plenary Speeches (1)
- Miroslav POCHE
Plenary Speeches (1)
- Salvatore Domenico POGLIESE
Plenary Speeches (1)
- Franck PROUST
Plenary Speeches (1)
- Sofia RIBEIRO
Plenary Speeches (1)
- Robert ROCHEFORT
Plenary Speeches (1)
- Liliana RODRIGUES
Plenary Speeches (1)
- Claude ROLIN
Plenary Speeches (1)
- Fernando RUAS
Plenary Speeches (1)
- Paul RÜBIG
- Judith SARGENTINI
- György SCHÖPFLIN
Plenary Speeches (1)
- Jill SEYMOUR
Plenary Speeches (1)
- Maria Lidia SENRA RODRÍGUEZ
Plenary Speeches (1)
- Siôn SIMON
Plenary Speeches (1)
- Branislav ŠKRIPEK
Plenary Speeches (1)
- Monika SMOLKOVÁ
Plenary Speeches (1)
- Catherine STIHLER
Plenary Speeches (1)
- Beatrix von STORCH
Plenary Speeches (1)
- Richard SULÍK
Plenary Speeches (1)
- Patricija ŠULIN
Plenary Speeches (1)
- Eleftherios SYNADINOS
Plenary Speeches (1)
- Tibor SZANYI
Plenary Speeches (1)
- Claudia ȚAPARDEL
Plenary Speeches (1)
- Isabelle THOMAS
Plenary Speeches (1)
- Pavel TELIČKA
Plenary Speeches (1)
- Ramon TREMOSA i BALCELLS
Plenary Speeches (1)
- Adina-Ioana VĂLEAN
- Elena VALENCIANO
Plenary Speeches (1)
- Derek VAUGHAN
Plenary Speeches (1)
- Marie-Christine VERGIAT
Plenary Speeches (1)
- Miguel VIEGAS
Plenary Speeches (1)
- Bogdan Brunon WENTA
- Dame Glenis WILLMOTT
Plenary Speeches (1)
- Anna ZÁBORSKÁ
- Joachim ZELLER
- Inês Cristina ZUBER
Plenary Speeches (1)
Votes
A8-0184/2015 - Elly Schlein - Résolution #
2015/07/08 Outcome: +: 550, -: 57, 0: 23
ENF
NI| Amendments | Dossier |
| 255 |
2015/2058(INI)
2015/04/15
ECON
98 amendments...
Amendment 1 #
Draft opinion Paragraph 1 1.
Amendment 10 #
Draft opinion Paragraph 1 d (new) 1d. Reminds low-income countries, which often already have some of the world's riskiest business environments, that a discussion about higher taxes may generate an even more hostile economic environment for investors and entrepreneurs, which in turn might endanger future growth prospects;
Amendment 11 #
Draft opinion Paragraph 1 e (new) 1e. Reminds low-income countries that while a low tax rate can easily be legislated overnight, establishing secure property rights and a corruption-free bureaucracy takes generations to accomplish;
Amendment 12 #
Draft opinion Paragraph 1 f (new) 1f. Reminds low-income countries to tax profits very cautiously in order to not endanger growth;
Amendment 13 #
Draft opinion Paragraph 1 g (new) 1g. Reminds low-income countries that lower taxes and extracting less tax from society is not so much about attracting foreign direct investment, but empowering local businesses to grow and prosper;
Amendment 14 #
Draft opinion Paragraph 1 h (new) 1h. Reminds low-income countries that a lower tax burden compensate domestic and international investors and entrepreneurs for the lack of infrastructure and regulatory shortcomings;
Amendment 15 #
Draft opinion Paragraph 2 Amendment 16 #
Draft opinion Paragraph 2 Amendment 17 #
Draft opinion Paragraph 2 2. Calls for
Amendment 18 #
Draft opinion Paragraph 2 2. Calls for the introduction of
Amendment 19 #
Draft opinion Paragraph 2 2. Calls for the immediate introduction of a
Amendment 2 #
Draft opinion Paragraph 1 1. Reiterates the pressing necessity, for developing countries, of
Amendment 20 #
Draft opinion Paragraph 2 2. Calls for the introduction of a consolidated common tax base for corporation tax in
Amendment 21 #
Draft opinion Paragraph 2 2. Calls for the introduction of a mandatory consolidated common tax base for EU transnational corporation
Amendment 22 #
Draft opinion Paragraph 2 2. Calls for the introduction of a mandatory consolidated common tax base for corporation tax in order to standardise tax returns; Calls for a minimum corporate tax rate;
Amendment 23 #
Draft opinion Paragraph 2 a (new) 2a. Recalls that a higher tax volume is a result of an economically more developed economy, not the other way around, and that Western nations became prosperous when their government was very small;
Amendment 24 #
Draft opinion Paragraph 2 a (new) 2a. Maintains that countries need to enter into international agreements with a view to prohibiting operations involving the use of tax havens; calls for tax havens to be put out of action;
Amendment 25 #
Draft opinion Paragraph 2 b (new) 2b. Maintains that capital movements and financial transactions have to be supervised, regulated, and taxed, given that this is a more effective way to combat tax fraud and tax evasion; points to the urgent need to monitor capital with a view to stamping out laundering of the proceeds from trafficking and other illicit activities;
Amendment 26 #
Draft opinion Paragraph 3 3.
Amendment 27 #
Draft opinion Paragraph 3 3. Calls for
Amendment 28 #
Draft opinion Paragraph 3 3.
Amendment 29 #
Draft opinion Paragraph 3 3. Calls for the establishment of a
Amendment 3 #
Draft opinion Paragraph 1 1. Reiterates the pressing necessity, for developing and developed countries alike, of taxing profits where they are made;
Amendment 30 #
Draft opinion Paragraph 3 3. Calls for the establishment of a globally accepted and unambiguous definition of tax havens, of penalties for
Amendment 31 #
Draft opinion Paragraph 3 3. Calls for the establishment of a globally accepted definition of tax havens, including federal states where applicable, of penalties for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept it, as has already been called for previously;
Amendment 32 #
Draft opinion Paragraph 3 3. Calls for the establishment of a globally accepted definition of tax havens, of penalties for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept it, especially within the EU, as has already been called for previously;
Amendment 33 #
Draft opinion Paragraph 3 a (new) 3a. Supports the introduction in the EU of public registers of the beneficial owners of companies, foundations and all kinds of trusts as part of the new Anti-Money Laundering Directive;
Amendment 34 #
Draft opinion Paragraph 3 a (new) 3a. Asks those Member States with dependencies and territories, which are not part of the Union, to work with these states towards the adoption of the principles of tax transparency and to ensure that none serves as a tax haven;
Amendment 35 #
Draft opinion Paragraph 4 4.
Amendment 36 #
Draft opinion Paragraph 4 4. Calls on the Commission to set up
Amendment 37 #
Draft opinion Paragraph 4 4. Calls on the Commission to
Amendment 38 #
Draft opinion Paragraph 4 4. Calls on the Commission to set up a
Amendment 39 #
Draft opinion Paragraph 4 4. Calls on the Commission to set up an programme to assist developing countries in combating tax fraud, evasion and aggressive tax planning which should include in particular human resources training and the development of administrative structures;
Amendment 4 #
Draft opinion Paragraph 1 a (new) 1a. Welcomes the efforts already made, in particular within the framework of the OECD, to support developing countries in strengthening their tax systems and fighting against tax fraud, tax evasion and illicit financial flows;
Amendment 40 #
Draft opinion Paragraph 4 a (new) 4a. Stresses that, according to the IMF, less complicated tax systems have the advantage of being more easily administered and can help save expenses for human resources training and the development of appropriate administrative structures;
Amendment 41 #
Draft opinion Paragraph 4 a (new) 4a. Calls on the Commission to develop further initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to address double (non-) taxation gaps; states that double (non-) taxation agreements between Member States and third countries must be based on common standards; insists that no double (non-) taxation agreements should be entered into with tax havens or non- corporative jurisdictions and invites the Commission therefore to add in every relevant legislative proposal a clause to ensure the objectives of the legislation are not circumvented via tax constructions;
Amendment 42 #
Draft opinion Paragraph 4 b (new) 4b. Reminds low-income countries that they compete for the employing of expert tax professionals with multinational auditing firms, which are able to outcompete governments for the services of such professionals even in developed countries;
Amendment 43 #
Draft opinion Paragraph 4 c (new) 4c. Stresses that complicated tax systems regularly benefit multinational corporations, who can afford competent tax advisors, but are detrimental to local SMEs and family businesses;
Amendment 44 #
Draft opinion Paragraph 5 5. Calls on EU bodies
Amendment 45 #
Draft opinion Paragraph 5 5. Calls on
Amendment 46 #
Draft opinion Paragraph 5 5. Calls on EU bodies such as, for instance, the EIB and the EBRD
Amendment 47 #
Draft opinion Paragraph 5 5. Calls on EU bodies such as, for instance, the EIB and the EBRD not to cooperate any longer through their financial intermediaries with
Amendment 48 #
Draft opinion Paragraph 5 5. Calls on EU bodies such as, for instance, the EIB and the EBRD not to cooperate any longer through their financial intermediaries with
Amendment 49 #
Draft opinion Paragraph 5 5. Calls on EU bodies such as, for instance, the EIB and the EBRD not to cooperate any longer through their financial
Amendment 5 #
Draft opinion Paragraph 1 a (new) 1a. Stresses the importance of the free movement of capital, which is endangered by certain features of tax systems;
Amendment 50 #
Draft opinion Paragraph 5 a (new) 5a. Believes that developing countries with low administrative capacity shall be included in Automatic Exchange of Information (AEOI), by granting them a transitional period, during which they shall be allowed to receive information, without having to send the same information back;
Amendment 51 #
Draft opinion Paragraph 6 6. Recalls the pledge by EU countries
Amendment 52 #
Draft opinion Paragraph 6 6. Recalls the pledge by EU countries to allocate as quickly as possible 0.7 % of their GDP to official development assistance bearing in mind the pressure on national budgets due to the financial crises and the investment gap of the European economy, which the Commission has diagnosed;
Amendment 53 #
Draft opinion Paragraph 6 a (new) 6a. Notes that the most effective way to help developing countries is helping them to develop fair and efficient tax systems and to provide technical support to their tax administrations to help them to maintain sustainable domestic taxation systems;
Amendment 54 #
Draft opinion Paragraph 6 b (new) 6b. Encourages developing countries to implement tax reforms which combine a broadening of the tax base with lower individual tax rates;
Amendment 55 #
Draft opinion Paragraph 6 c (new) 6c. Calls on developing countries to set an end to all types of tax policies which encourage tax avoidance and tax evasion detrimental to other countries and to their own citizens; urges developing countries to fully cooperate with developed countries in the elimination of such practices;
Amendment 56 #
Draft opinion Paragraph 7 7.
Amendment 57 #
Draft opinion Paragraph 7 7.
Amendment 58 #
Draft opinion Paragraph 7 7. Calls on the
Amendment 59 #
Draft opinion Paragraph 7 7. Calls on the OSCE and the G20 to abide by their pledges and adopt the latest BEPS measures in 2015 while ensuring full involvement of developing countries;
Amendment 6 #
Draft opinion Paragraph 1 a (new) 1a. Expresses concerns about the level of corruption and untransparent public administration in many developing countries which hinders tax revenues from being invested in state-building, public services or public infrastructure;
Amendment 60 #
Draft opinion Paragraph 7 7. Calls on the O
Amendment 61 #
Draft opinion Paragraph 7 a (new) 7a. Calls on the EU and OECD BEPS members to ensure that the new OECD- developed "Global Standard on Automatic Information Exchange" includes a transition period for developing countries that cannot currently meet reciprocal automatic information exchange requirements due to a lack of administrative capacity;
Amendment 62 #
Draft opinion Paragraph 7 a (new) 7a. Calls for a review of existing double taxation agreements in order to allow for a 'fair share' of the tax base to be taxed in developing countries;
Amendment 63 #
Draft opinion Paragraph 7 b (new) 7b. Furthermore, calls on the Commission to propose changes to EU company law to effectively ban shell companies and similar entities by introducing for example substance requirements, limitation of multiple directorships etc.
Amendment 64 #
Draft opinion Paragraph 8 8. Welcomes the Tax Inspectors Without
Amendment 65 #
Draft opinion Paragraph 8 8. Welcomes the OECD's "Tax Inspectors Without
Amendment 66 #
Draft opinion Paragraph 8 8. Welcomes the Tax Inspectors Without Frontiers initiative and calls on the Commission
Amendment 67 #
Draft opinion Paragraph 9 Amendment 68 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study
Amendment 69 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study on the impact of international tax treaties and spillover analyses of national tax policies and an impact assessment of their special purpose entities and similar legal constructions, as well as data showing the flow of investments through such entities in their countries in order to assess the impacts on developing countries;
Amendment 7 #
Draft opinion Paragraph 1 b (new) 1b. Recalls that secure property rights, a corruption-free economy, and fiscal freedom bring about prosperity;
Amendment 70 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study on the impact of international tax treaties, and a 'spillover analysis' of the impacts of Member States' corporate tax regimes and their bilateral tax treaties with developing countries, based on the principles and methodology of studies previously carried out by the International Monetary Fund;
Amendment 71 #
Draft opinion Paragraph 9 9. Stresses th
Amendment 72 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study on the impact of international tax treaties and for a strengthened international cooperation in the field of taxation;
Amendment 73 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study on the impact of international tax treaties in order to remove the opportunities for treaty shopping;
Amendment 74 #
Draft opinion Paragraph 9 9. Stresses the urgent need for a study on the impact of international tax treaties in individual countries;
Amendment 75 #
Draft opinion Paragraph 10 10. Calls for a
Amendment 76 #
Draft opinion Paragraph 10 10.
Amendment 77 #
Draft opinion Paragraph 10 10. Supports increased participation of developing countries in the structures and procedures of international tax cooperation; encourages developing countries to participate in the OECD multilateral convention negotiations and aims at improving the OECD Model Tax Convention. Calls for a code of conduct to be established for governments of the
Amendment 78 #
Draft opinion Paragraph 10 10. Calls for a code of conduct to be established for governments of the countries concerned in order to ensure tax systems are managed efficiently, stemming from a review of the work of the existing Code of Conduct on Business Taxation Group;
Amendment 79 #
Draft opinion Paragraph 10 10. Calls
Amendment 8 #
Draft opinion Paragraph 1 b (new) 1b. Stresses that when negotiating tax treaties with developing countries, taxes should be levied in the country in which value added is created and the aggregate tax burden should be roughly proportional to all kinds of public services provided by the government and used by the citizens;
Amendment 80 #
Draft opinion Paragraph 10 10. Calls for a code of conduct to be established for governments of the countries concerned in order to ensure tax systems are managed efficiently and that harmful tax practices are avoided;
Amendment 81 #
Draft opinion Paragraph 10 a (new) 10a. Emphasises that the scope for creative tax planning for undertakings can be curtailed, for example by imposing binding global standards, with the result that practices such as profit shifting and artificial profit reduction will no longer be worthwhile;
Amendment 82 #
Draft opinion Paragraph 10 a (new) 10a. Stresses that coordinated action in the EU level, also in the context of the Code of Conduct on Business Taxation, is necessary to pursue the application of standards of transparency in relation to third countries; calls on the Commission and the Member States to incorporate these standards in future trade agreements;
Amendment 83 #
Draft opinion Paragraph 11 Amendment 84 #
Draft opinion Paragraph 11 11. Calls on the Member States to lend their support to the fight against tax fraud being included in the post-2015
Amendment 85 #
Draft opinion Paragraph 11 11. Calls on
Amendment 86 #
Draft opinion Paragraph 11 a (new) 11a. Calls on the Member States to advocate mandatory, automatic exchanges of information between national tax authorities throughout the world;
Amendment 87 #
Draft opinion Paragraph 12 12.
Amendment 88 #
Draft opinion Paragraph 12 12.
Amendment 89 #
Draft opinion Paragraph 12 12. Calls for the
Amendment 9 #
Draft opinion Paragraph 1 c (new) 1c. Regrets that most low-income countries continually rank among those nations, which have the most economically repressed societies;
Amendment 90 #
Draft opinion Paragraph 12 12.
Amendment 91 #
Draft opinion Paragraph 12 12. Calls on the EU and the Member States to enforce the
Amendment 92 #
Draft opinion Paragraph 12 12.
Amendment 93 #
Draft opinion Paragraph 12 a (new) 12a. Supports the establishment of an intergovernmental tax body under the auspices of the United Nations, with the aim of ensuring that developing countries can fully take part on an equal footing to the international decision making process on tax matters and transparency, as a more democratic and inclusive system to the OECD forum.
Amendment 94 #
Draft opinion Paragraph 12 a (new) 12a. Calls for the establishment of an intergovernmental tax body under the auspices of the United Nations with the aim of ensuring that developing countries can participate on an equal footing in the formulation and reform of global tax policies;
Amendment 95 #
Draft opinion Paragraph 12 a (new) 12a. Calls for a swift implementation of the Anti-Money Laundering Directive (AMLD) and the Transfer of Funds Regulation (ToFR); considers, however, that room for improvement remains and urges MSs to use the available flexibility, provided for in particular in the AMLD, towards the use of unrestricted public registers with access to beneficial ownership information for companies, trusts, foundations and other legal entities;
Amendment 96 #
Draft opinion Paragraph 12 a (new) 12a. Calls for the Member States to implement the Commission recommendations C(2012) 8805 to encourage third countries to apply minimum standards of good governance in tax matters.
Amendment 97 #
Draft opinion Paragraph 12 a (new) 12a. Welcome the fact that the Commission Transparency Package included a commitment to conducting an impact assessment of making country by country reporting public for all economic sectors; stresses the need to look at the costs of making country by country reporting public but also the benefits for European and developing societies; recalls that public transparency is a vital step towards fixing the current tax system and building public trust; strongly encourages the Commission to ensure that this information is publicly available;
Amendment 98 #
Draft opinion Paragraph 12 b (new) 12b. Calls on the EU to promote increased participation of, and linkages with, developing countries and not to focus only on European countries and on issues of relevance for its member states; in this respect, recalls that the EP already called for the establishment of an intergovernmental tax body under the auspices of the United Nations with the aim of ensuring that developing countries can participate on an equal footing in the formulation and reform of global tax policies.
source: 554.846
2015/05/06
DEVE
157 amendments...
Amendment 1 #
Motion for a resolution Citation 4 – having regard to the UN Model Double Taxation Convention
Amendment 10 #
Motion for a resolution Recital B a (new) Ba. whereas although developing countries have enormous supplies of natural resources these account for a tiny fraction of their national revenue;
Amendment 100 #
Motion for a resolution Paragraph 5 5. Asks the Commission to give good governance in tax matters and
Amendment 101 #
Motion for a resolution Paragraph 5 5. Asks the Commission to give good governance in tax matters and fair tax collection a high place on the agenda in its policy dialogue (political, development and trade) and in all development cooperation agreements with partner countries, enhancing ownership and domestic accountability by fostering an environment where national parliaments are able to meaningfully contribute to the formulation and oversight of national budgets, including on domestic revenues and tax matters, and supporting the role of civil society in ensuring public scrutiny of tax governance and monitoring of cases of tax fraud, inter alia by setting up effective systems for protecting whistleblowers and journalistic sources;
Amendment 102 #
Motion for a resolution Paragraph 5 5. Asks the Commission to give good governance in tax matters and fair tax collection a high place on the agenda in its policy dialogue (political, development and trade) and in all development cooperation agreements with partner countries, enhancing ownership and domestic accountability by fostering an environment where national parliaments are enabled to meaningfully contribute to the formulation and oversight of national budgets, including on domestic revenues and tax matters, and supporting the role of civil society in ensuring public scrutiny of tax governance and monitoring of cases of tax fraud, inter alia by setting up effective systems for protecting whistleblowers and journalistic sources;
Amendment 103 #
Motion for a resolution Paragraph 5 5. Asks the Commission to give good governance in tax matters and fair and progressive tax collection a high place on the agenda in its policy dialogue (political, development and trade) and in all development cooperation agreements with partner countries;
Amendment 104 #
Motion for a resolution Paragraph 5 a (new) 5a. Calls on the EU to upgrade its financial and technical assistance in developing countries to address transfer pricing manipulation, and to scale up its cooperation on tax matters by encouraging the African Tax Administration Forum (ATAF) to enhance tax mobilisation and democratic governance in Africa; more broadly, urges the EU to encourage regional tax organisations to develop regional programmes to combat the adverse effects of international tax competition;
Amendment 105 #
Motion for a resolution Paragraph 5 a (new) 5a. Urges the Commission to draw up a full list of non-compliant jurisdictions (NCJ), including any Member States, and to provide for sanctions against those jurisdictions which refuse to cooperate, to the point of freezing all trade, economic and financial operations, with a view to preventing tax havens from flourishing;
Amendment 106 #
Motion for a resolution Paragraph 5 a (new) 5a. Urges that the Commission encourage developing countries to fix appropriate rates of tax on the exploitation of natural resources;
Amendment 107 #
Motion for a resolution Paragraph 6 6. Urges that information on beneficial ownership of companies, trusts and other institutions be made publicly available in open-data formats, in order to prevent anonymous shell companies and
Amendment 108 #
Motion for a resolution Paragraph 6 6. Urges that information on beneficial ownership of companies, trusts and other institutions be made publicly available in open-data formats, in order to prevent anonymous shell companies and similar legal structures from being used to launder money, finance illegal activities or terrorist activities, conceal the identity of corrupt and criminal individuals, hide the theft of public funds and profits from illegal traffic and illegal tax evasion;
Amendment 109 #
Motion for a resolution Paragraph 6 6. Urges that information on beneficial ownership of companies, trusts and other institutions should be made publicly available in open-data formats, in order to prevent anonymous shell companies and similar legal structures from being used to finance illegal activities;
Amendment 11 #
Motion for a resolution Recital B b (new) Bb. whereas the international tax architecture has allowed a massive haemorrhaging of public revenues;
Amendment 110 #
Motion for a resolution Paragraph 6 6. Urges that information on beneficial ownership of companies, trusts and other institutions be made publicly available in open-data formats, in order to prevent anonymous shell companies and similar legal structures from being used to finance illegal activities; in addition, believes that all countries should at minimum adopt and fully implement the Financial Action Task Force's (FAFT) anti-money laundering recommendations;
Amendment 111 #
Motion for a resolution Paragraph 6 a (new) 6a. Stresses that the potential offered by extractive industries to boost fiscal revenues is by and large not well exploited in developing countries due to the inadequacy of tax rules or to difficulties in enforcing them, since transnational companies frequently resort to tax avoidance techniques; recalls that this challenge is all the more acute for low- income countries that are heavily dependent on natural resources for their initial development drive; accordingly, deems that the fiscal conditions and regulations under which extractive industries operate shall be revised;
Amendment 112 #
Motion for a resolution Paragraph 6 b (new) 6b. Calls on the EU to increase its assistance in developing countries with the aim of strengthening the bargaining position of host governments to obtain better returns from their natural resources base and stimulate diversification of their economy; in addition, takes the view that the Extractive Industries Transparency Initiative (EITI) should be made mandatory and extended: it should not focus only on governments but also on producing firms and commodity trading companies;
Amendment 113 #
Motion for a resolution Paragraph 7 7. Calls on the EU and the Member States to
Amendment 114 #
Motion for a resolution Paragraph 7 7. Calls on the EU and the Member States to enforce the principle that multinational companies, and especially those companies extracting natural resources, must adopt country-by-country reporting (CBCR) as standard, requiring them to publish as part of their annual report on a country-by-country basis for each territory in which they operate including the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available;
Amendment 115 #
Motion for a resolution Paragraph 7 7. Calls on the EU and the Member States to enforce the principle that multinational companies, and especially those companies extracting natural resources, must adopt country-by-country reporting (CBCR) as standard, requiring them to publish as part of their annual report on a country-by-country basis for each territory in which they operate the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available; calls on the OECD to recommend that its proposed CBCR template should be made public by all MNCs, to ensure that all tax authorities in all countries are able to access thorough information so they can assess transfer pricing risks and determine the most effective way to deploy audit resources;
Amendment 116 #
Motion for a resolution Paragraph 7 7. Calls on the EU and the Member States to enforce the principle that listed or unlisted multinational companies must adopt country-by-country reporting (CBCR) as standard, requiring them to publish as part of their annual report on a country-by-country basis for each sector and territory in which they operate the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available; hence, calls on the Commission to put forward a legislative proposal to amend the accounting directive accordingly;
Amendment 117 #
Motion for a resolution Paragraph 7 7. Calls on the EU and the Member States to enforce the principle that multinational companies must adopt country-by-country reporting (CBCR) as standard, including tax havens, requiring them to publish as part of their annual report on a country-by- country basis for each territory in which they operate the names of all subsidiaries, their financial performance, relevant tax information, assets and number of employees, and to ensure that this information is publicly available;
Amendment 118 #
Motion for a resolution Paragraph 7 a (new) 7a. Asks those Member States with dependencies and territories, which are not part of the Union, to work with these states towards the adoption of the principles of tax transparency and to ensure that none serves as a tax haven;
Amendment 119 #
Motion for a resolution Paragraph 7 a (new) 7a. Calls for the establishment of a globally accepted definition of tax havens, of penalties for operators making use of them and of a blacklist of countries that do not combat tax evasion or accept it, as has been called for previously;
Amendment 12 #
Motion for a resolution Recital B b (new) Bb. whereas illicit financial flows from developing countries are facilitated and perpetuated primarily by opacity in the global financial system;
Amendment 120 #
Motion for a resolution Paragraph 7 b (new) 7b. Calls on developing countries to set an end to all types of tax policies which encourage tax avoidance and tax evasion detrimental to other countries and to their own citizens; urges developing countries to fully cooperate with developed countries in the elimination of such practices;
Amendment 121 #
Motion for a resolution Paragraph 7 c (new) 7c. Urges developing countries to decisively tackle the problem of domestic tax evasion and tax avoidance and reduce the size of the informal sector; urges them for this purpose to design an incentive compatible tax system with tax rates which are considered fair and affordable and the tax base in a simple, comprehensive way;
Amendment 122 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; acknowledges, however, that
Amendment 123 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; acknowledges, however, that support in terms of expertise and time is needed for developing countries to build the required capacity to send and process information;
Amendment 124 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; acknowledges, however, that support, both financial and technical, and time
Amendment 125 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; calls on the Commission, as part of that strategy, to promote a consistent approach that is integrated with the main existing laws on accounting, transparency and monitoring of the large extractive industries; acknowledges, however, that support and time is needed for developing countries to build the required capacity to send and process information;
Amendment 126 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; acknowledges, however, that support and time is needed for developing countries to build the required capacity to send and process information; urges the industrialised countries to make use of existing mechanisms and create new ones so as to curb and put an end to the entry of funds from tax evasion or tax avoidance in developing countries and elsewhere;
Amendment 127 #
Motion for a resolution Paragraph 8 8. Welcomes the adoption of an Automatic Exchange of Information mechanism, a fundamental tool for enhancing global transparency and cooperation in the fight against tax avoidance and tax evasion; acknowledges, however, that support and time is needed for developing countries to build the required capacity to send and process information; therefore stresses the importance of ensuring that the new OECD Global Standard on Automatic Exchange of Information include a transition period for developing countries, recognising that by making this standard reciprocal, those countries that do not have the resources and capacity to set up the necessary infrastructure to collect, manage and share the required information might effectively be excluded; moreover, considers that a single standard on confidentiality should be envisaged;
Amendment 128 #
Motion for a resolution Paragraph 8 a (new) 8a. Notes with concern that many developing countries find themselves in a very weak bargaining position in the face of some foreign direct investors "shopping around" for tax subsidies and exemptions; deems that companies shall be required to make precise commitments in terms of positive spillover effect of their investments on the local and/or national socio-economic development of the host country;
Amendment 129 #
Motion for a resolution Paragraph 8 b (new) 8b. Urges the EU to ensure a fair distribution of taxing rights while negotiating tax and investment treaties with developing countries; likewise, stresses that international corporate tax rules should include the principle that taxes should be paid where value is extracted or created;
Amendment 13 #
Motion for a resolution Recital B b (new) Bb. whereas there is an extensive hidden economy in developing countries;
Amendment 130 #
Motion for a resolution Paragraph 8 c (new) 8c. Underlines, in a context where export revenues fluctuate according to commodity price, that developing countries should keep policy space to impose capital controls to deflect speculation and ensure financial stability; likewise, urges the EU to refrain from imposing on developing countries a ban the use of export taxes on commodities in the negotiation of investment and trade agreements, so as to enable them to expand their fiscal revenues;
Amendment 131 #
Motion for a resolution Paragraph 9 9.
Amendment 132 #
Motion for a resolution Paragraph 9 9. Urges the Commission and all the Member States, following the example of some Member States and in conformity with Art. 5 (3) TEU, to conduct impact assessments of
Amendment 133 #
Motion for a resolution Paragraph 9 9. Urges the Commission and all the Member States, following the example of some Member States, to conduct impact assessments of European tax policies on developing countries and to share best practice, in order to strengthen policy coherence for development and remove practices that have negative spillovers on developing countries;
Amendment 134 #
Motion for a resolution Paragraph 9 a (new) 9a. Stresses than when negotiating tax treaties, the European Union and its Member States should comply with the principle of policy coherence for development established in Article 208 TFEU; The European Union shall take account of the objectives of development cooperation in the policies that it implements which are likely to affect developing countries;
Amendment 135 #
Motion for a resolution Paragraph 9 a (new) 9a. Notes with concern that European countries (especially Spain, UK and Sweden) have negotiated bilateral tax treaties with developing countries with the aim of lowering or removing certain types of taxes, thereby creating routes through which transnational corporations can avoid taxation; underlines equally that most EU countries have failed to expose the true - or beneficial - owners of companies; in addition, points out that although EU governments have introduced country-by-country reporting for banks, many countries are still reluctant to do this for transnational companies in other sectors; urges the EU to show strong political will and determination against tax avoidance and evasion, in line with the principle of Policy Coherence for Development, as enshrined in article 208 of the Lisbon Treaty;
Amendment 136 #
Motion for a resolution Paragraph 9 a (new) 9a. Urges the EU and the Member States to adopt multilateral measures to prevent the use of opportunistic policies which have negative effects on our trading partners and to establish clear and common rules to ensure that taxes are paid in the countries in which companies actually do their business and generate their profits;
Amendment 137 #
Motion for a resolution Paragraph 9 b (new) 9b. Stresses, in a context where the EU intends to make a growing use of blending, that the private sector must respond to the highest standards of responsible financing; urges the EU to take the lead in the fight against tax evasion and tax avoidance by clamping down tax havens in Europe;
Amendment 138 #
Motion for a resolution Paragraph 10 10. Stresses tha
Amendment 139 #
Motion for a resolution Paragraph 10 10. Stresses than when negotiating tax treaties with developing countries,
Amendment 14 #
Motion for a resolution Recital B c (new) Bc. whereas fair and progressive taxation with welfare and social justice criteria plays an important role in reducing inequalities by shaping the redistribution of wealth from higher income citizens to those most in need in a country;
Amendment 140 #
Motion for a resolution Paragraph 11 11.
Amendment 141 #
Motion for a resolution Paragraph 11 11. Urges the EU and the Member States to ensure that the UN taxation committee is
Amendment 142 #
Motion for a resolution Paragraph 11 11.
Amendment 143 #
Motion for a resolution Paragraph 11 11. Calls for creating an intergovernmental body on tax matters, to ensure a forum where all countries could participate on equal footing; Urges the EU and the Member States to ensure that the UN taxation committee is transformed into a genuine intergovernmental body equipped with additional resources, ensuring that developing countries can participate equally in the global reform of existing international tax rules;
Amendment 144 #
Motion for a resolution Paragraph 11 a (new) 11a. Stresses that the creation of a legally binding UN inter-governmental body on tax cooperation shall include sanctions both for non-cooperative jurisdictions and for financial institutions that operate with tax havens; urges equally the EU to create a public European blacklist of non- cooperative jurisdictions as well as a European sanction mechanism in the event of non-compliance with EU tax good governance standards; takes the view that such sanctions may include being banned from accessing to public procurement, the possibility of withdrawing banking licences from financial institutions that operate with tax havens, etc.;
Amendment 145 #
Motion for a resolution Paragraph 11 a (new) 11a. Calls on the EU and the Member States to support the process which is taking place at the UN concerning the reform of the international financial system as the only legitimate way in which to develop solutions and proposals on an international scale, as opposed to the exclusive meetings of the G8, G20, IMF and so on, which are all dominated by the world’s leading economies;
Amendment 146 #
Motion for a resolution Paragraph 12 12. Stresses that
Amendment 147 #
Motion for a resolution Paragraph 12 12. Stresses that
Amendment 148 #
Motion for a resolution Paragraph 12 12. Stresses that gender analysis should be made central to tax justice, recognising that while tax evasion has an impact on the welfare of individuals across the world, it is especially damaging to poor and lower- income households, in many of which women are disproportionately represented;
Amendment 149 #
Motion for a resolution Paragraph 12 a (new) 12a. Calls on the Commission , the Council and our partner governments to ensure that tax incentives do not constitute additional options for tax avoidance; underlines that incentives should be made more transparent and ideally geared towards promoting investment in sustainable development;
Amendment 15 #
Motion for a resolution Recital B c (new) Bc. whereas according to the UNCTAD, some 30% of cross-border corporate investment stocks have been routed through conduit countries before reaching their destination as productive assets;
Amendment 150 #
Motion for a resolution Paragraph 12 a (new) 12a. Notes with concern that Development Finance Institutions (DFIs) are still supporting a large amount of investments routed through tax havens, by relying heavily on financial intermediaries;
Amendment 151 #
Motion for a resolution Paragraph 12 b (new) 12b. Stresses the role of Development Finance Institutions (DFIs) to set an example of best practise in establishing the highest standards of responsible finance; in particular, deems that DFIs should only invest in companies and funds that are willing to publicly disclose beneficial ownerships and report back their financial accounts on a country-by- country basis;
Amendment 152 #
Motion for a resolution Paragraph 13 13. Calls on the EIB to ensure that companies or other legal entities that receive EIB support do not
Amendment 153 #
Motion for a resolution Paragraph 13 13. Calls on the EIB
Amendment 154 #
Motion for a resolution Paragraph 13 13. Calls on the EIB to ensure that companies that receive EIB support do not participate in tax evasion and avoidance via offshore centres and tax havens, and to increase its transparency policy by, for example, making publicly available all of its reports and investigations;
Amendment 155 #
Motion for a resolution Paragraph 13 13. Calls on the EIB to check and to ensure that companies that receive EIB support do not participate in tax evasion via offshore centres and tax havens;
Amendment 156 #
Motion for a resolution Paragraph 13 13. Calls on the EIB to ensure that companies that receive EIB support do not participate in tax evasion via offshore centres and tax havens, and to increase its transparency policy by, for example, making all of its reports and investigations publicly available;
Amendment 157 #
Motion for a resolution Paragraph 13 a (new) 13a. Urges the EIB to apply due diligence, to demand annual reports on a country- by-country basis from its clients, to trace the real ownership of beneficiaries and to ensure that transfer prices are checked in order to ensure the transparency of its investments and to prevent tax evasion and tax avoidance;
Amendment 16 #
Motion for a resolution Recital B c (new) Bc. whereas it is fundamentally important that the financing of public goods and services should derive in so far as possible from governments’ own resources, i.e. from tax revenue;
Amendment 17 #
Motion for a resolution Recital B d (new) Bd. whereas global wealth is increasingly being concentrated in the hands of a small wealthy elite and is expected that the richest 1% percent will own more than half of the global wealth by 2016;
Amendment 18 #
Motion for a resolution Recital B d (new) Bd. whereas the main vehicle for corporate tax avoidance or evasion and capital flight from developing countries is the misuse of transfer pricing;
Amendment 19 #
Motion for a resolution Recital B e (new) Be. whereas revenues from import tariffs, which used to account for a large proportion of public revenues in developing countries, especially in LDCs, will continue to erode with ongoing trade liberalisation agreements;
Amendment 2 #
Motion for a resolution Citation 7 a (new) – having regard to the Commission Communication of 18 March 2015 on tax transparency to fight tax evasion and avoidance (COM(2015)136),
Amendment 20 #
Motion for a resolution Recital B f (new) Bf. whereas according to the IMF, developing countries are particularly affected by corporate tax avoidance, as they rely more on corporate income tax for raising revenues than OECD countries; whereas practices which facilitate tax dodging by transnational corporations and individuals are widely used by European countries;
Amendment 21 #
Motion for a resolution Recital B g (new) Bg. whereas tax havens, secrecy jurisdictions and illicit financial flows erode the tax base, undermine the fairness of the tax system and distort trade and investment;
Amendment 22 #
Motion for a resolution Recital C C. whereas taxation can be a reliable and sustainable source of
Amendment 23 #
Motion for a resolution Recital C C. whereas taxation can be a reliable and sustainable source of development finance if there is a
Amendment 24 #
Motion for a resolution Recital C C. whereas taxation can be a reliable and sustainable source of development finance and offers the advantage of stability in comparison with traditional development financing mechanisms like concessional loans if there is a progressive taxation regime, an effective and efficient tax administration to promote tax compliance, and transparent and accountable use of public revenue, boosting, therefore, good governance as it allows the government more policy space and capacity to be responsive and accountable to national objectives that are not tainted by the conditionalities of foreign aid;
Amendment 25 #
Motion for a resolution Recital D D. whereas
Amendment 26 #
Motion for a resolution Recital D D. whereas fair tax regimes may provide vital finance to governments to cover citizens
Amendment 27 #
Motion for a resolution Recital D D. whereas fair and progressive tax regimes provide vital finance to governments to cover citizens’ rights to basic public services, such as healthcare and education for all, and whereas effective redistributive fiscal policies are essential in decreasing the effect of growing inequalities;
Amendment 28 #
Motion for a resolution Recital D D. whereas fair, transparent and predictable tax regimes provide vital finance to governments to cover citizens’ rights to basic services, such as healthcare and education for all, and whereas effective redistributive fiscal policies are essential in decreasing the effect of growing inequalities;
Amendment 29 #
Motion for a resolution Recital D a (new) Da. whereas tax regimes in developing countries should encourage the creation of jobs by attracting necessary foreign investments as well as by supporting micro, small and medium-sized enterprises;
Amendment 3 #
Motion for a resolution Citation 17 a (new) – having regard to the recent report of Oxfam "Wealth: Having it all and wanting more",
Amendment 30 #
Motion for a resolution Recital D b (new) Db. whereas effective fiscal policies are essential in strengthening the social contract between government and citizens, in order to increase low taxpayer morale and to create a reciprocal link between tax, public and social services;
Amendment 31 #
Motion for a resolution Recital E Amendment 32 #
Motion for a resolution Recital E E. whereas the potential benefits of taxation go beyond the increase in available resources to foster development, but have a positive side-effect on governance and state-building by
Amendment 33 #
Motion for a resolution Recital E E. whereas the potential benefits of taxation go beyond the increase in available resources to foster development, but have a direct positive
Amendment 34 #
Motion for a resolution Recital E a (new) Ea. whereas the need for an increase of domestic revenues has become more pressing due to the financial and economic crisis;
Amendment 35 #
Motion for a resolution Recital E b (new) Eb. whereas the amount of resources raised by developing countries through domestic revenue mobilisation has been increasing steadily, and important progress has been done in this field with the aid of international donors;
Amendment 36 #
Motion for a resolution Recital F F. whereas developing countries face major
Amendment 37 #
Motion for a resolution Recital F F. whereas developing countries
Amendment 38 #
Motion for a resolution Recital F F. whereas developing countries face major political and administrative constraints in raising tax revenues as a result of insufficient human and financial resources to collect taxes, weak administrative capacity to deal with the complexity of imposing taxes on transnational companies, lack of tax collection infrastructure, a drain of skilled personnel away from tax administrations, corruption, lack of legitimacy of the political system, an uneven distribution of revenues and poor tax governance; and whereas the lack of technical capacity in developing countries to handle complex matters in taxation is a constraint on both domestic revenue mobilisation and participation in international tax cooperation;
Amendment 39 #
Motion for a resolution Recital F a (new) Fa. whereas developing countries still rely heavily on taxes from trade, which exposes national budgets to volatile commodity price, and are having difficulties in shifting to other types of domestic resources;
Amendment 4 #
Motion for a resolution Recital -A (new) -A. whereas the globalised economy poses serious challenges to increasing fiscal revenues; whereas fiscal space has been affected by tax competition among countries and by tax avoidance by international firms and wealthy households;
Amendment 40 #
Motion for a resolution Recital F a (new) Fa. whereas developing countries still rely heavily on taxes from trade, which exposes national budgets to volatile commodity price, and are having difficulties in compensating for the decline in trade taxes resulting from the current global context of trade liberalisation, and in shifting to other types of domestic resources;
Amendment 41 #
Motion for a resolution Recital F a (new) Fa. whereas bilateral trade agreements between EU Member States and developing countries, such us double tax treaties or double tax agreements, restrict the right of States to tax foreign investors and foreign-owned companies minimizing their domestic resource mobilizations capacities;
Amendment 42 #
Motion for a resolution Recital F a (new) Fa. whereas the gradual removal of trade barriers over the past decades has increased the amount of cross-border- traded goods and services, and hence has led to a widening of the tax base in developing countries;
Amendment 43 #
Motion for a resolution Recital F b (new) Fb. whereas corporate tax revenues constitute a significant share of developing countries' national income, and in the past years developing countries have continually lowered corporate tax rates;
Amendment 44 #
Motion for a resolution Recital F b (new) Fb. whereas corporate tax revenues constitute a significant share of developing countries' national income, and in the past years developing countries have continually lowered corporate tax rates;
Amendment 45 #
Motion for a resolution Recital G G. whereas, comparatively speaking, developing countries raise substantially less revenue than advanced economies (with a tax-to-GDP ratio ranging between 10 to 20%, as opposed to 30 to 40% of OECD economies) and are characterised by extremely narrow tax bases
Amendment 46 #
Motion for a resolution Recital G G. whereas, comparatively speaking, developing countries raise substantially less revenue than advanced economies and are characterised by extremely narrow tax bases, and there is considerable potential for increasing the
Amendment 47 #
Motion for a resolution Recital G G. whereas, comparatively speaking, developing countries raise substantially less revenue than advanced economies (with-a-tax to GDP ratio ranging between 10 to 20%, as opposed to 30 to 40% of OECD economies) and are characterised by extremely narrow tax bases, and there is considerable potential for increasing the tax-to-GDP ratio, especially in the least industrialised countries (LICs);
Amendment 48 #
Motion for a resolution Recital G a (new) Ga. whereas the generation of public revenues from the extractive industries is essential to the development strategies of many developing countries; but whereas tax incentives granted by developing countries to attract FDI in these sectors deprive them of critical financial resources; whereas taxation policies related to the extractive industries shall accordingly be revised in order to protect the socio-economic interests of the host countries;
Amendment 49 #
Motion for a resolution Recital H H. whereas developing countries have been offering various tax incentives and exemptions, leading to
Amendment 5 #
Motion for a resolution Recital A A. whereas illicit financial flows (IFFs), i.e. all unrecorded private financial outflows involving capital that is illegally earned, transferred or utilised, typically originate from tax evasion activities, deliberate trade misinvoicing and abusive transfer pricing, against the principle that taxes should be paid where profits have been generated
Amendment 50 #
Motion for a resolution Recital H H. whereas developing countries have been offering
Amendment 51 #
Motion for a resolution Recital H H. Whereas the fiscal space of developing countries is de facto constrained by requirements of global investors and financial markets; whereas developing countries have been offering various tax incentives and exemptions to attract or retain investors, leading to harmful tax competition and a
Amendment 52 #
Motion for a resolution Recital H H. whereas developing countries have been offering various tax incentives and exemptions, which are not transparent and guided by proper cost-benefit analyses and often fail to attract real and sustainable investments, putting developing economies against each other, competing to offer the most favourable tax treatments, and leading to harmful tax competition and a ‘race to the bottom’ that brings greater benefit to multinational
Amendment 53 #
Motion for a resolution Recital H H. whereas developing countries have been offering various tax incentives and exemptions as the only possibility to attract investments, leading to harmful tax competition and a ‘race to the bottom’ that brings greater benefit to multinational corporations (MNCs) than to developing countries;
Amendment 54 #
Motion for a resolution Recital H a (new) Ha. whereas some developing countries pursue aggressive tax policies which encourage tax avoidance and tax evasion; whereas such practices are detrimental to the citizens both of developed countries and other developing countries;
Amendment 55 #
Motion for a resolution Recital H a (new) Ha. whereas tax havens and secrecy jurisdictions that allow banking or financial information to be kept private, combined with 'zero-tax' regimes to attract capital and revenues that should have been taxed in other countries generate harmful tax competition and particularly affect developing countries, with a loss of an estimated $189 billion of tax revenue annually;
Amendment 56 #
Motion for a resolution Recital H a (new) Ha. whereas EU countries have a significant number of tax agreements with developing countries and such agreements often lead to a reduction in the levels of taxation of outbound financial flows from developing countries, thus establishing viable ways for multinationals to circumvent taxation;
Amendment 57 #
Motion for a resolution Recital H b (new) Hb. whereas tax havens and secrecy jurisdictions that allow banking or financial information to be kept private, combined with 'zero-tax' regimes to attract capital and revenues that should have been taxed in other countries, generate harmful tax competition with a loss of an estimated $189 billion of tax revenue annually;
Amendment 58 #
Motion for a resolution Recital H b (new) Hb. whereas the fiscal treatment of mining investments varies across countries, and arrangements between developing countries' governments and extracting companies are usually ad hoc and negotiated without transparency and clear guidelines, with the risk of hampering tax collection;
Amendment 59 #
Motion for a resolution Recital H b (new) Hb. whereas EU Member States such as France, Spain, the UK and Sweden, have negotiated, reaching agreements, to obtain greater reductions on the amount of tax imposed by developing countries, despite the fact that many studies have proven the negative effects of such agreements on the latter countries;
Amendment 6 #
Motion for a resolution Recital A A. whereas illicit financial flows (IFFs), i.e. all unrecorded private financial outflows involving capital that is illegally earned, transferred or utilised, typically originate from tax evasion activities, trade misinvoicing and abusive transfer pricing, against the principle that taxes should be paid where profits have been generated, and tax evasion and avoidance have been identified as major obstacles to the mobilisation of domestic revenue for development by all major international texts and conferences on financing for development;
Amendment 60 #
Motion for a resolution Recital H c (new) Hc. whereas the existence of large informal sectors in developing countries' economies makes broad-based taxation next to impossible, and in countries where a large proportion of the population lives in poverty a considerable share of GDP is not taxable;
Amendment 61 #
Motion for a resolution Recital H c (new) Hc. whereas it is standard practice for wealthy countries to conclude agreements with developing countries without first drawing up a thorough estimate of the impact such agreements will have;
Amendment 62 #
Motion for a resolution Recital H d (new) Hd. whereas EU Member States and the EIB have failed to make public the names of the real owners or beneficiaries of the companies, trusts and similar legal entities that do business within their own countries and in developing countries;
Amendment 63 #
Motion for a resolution Recital H e (new) He. whereas many projects and beneficiaries that are funded by the EIB involve tax havens and multinationals which use them for the purpose of avoiding and evading tax;
Amendment 64 #
Motion for a resolution Recital I I. whereas many developing countries
Amendment 65 #
Motion for a resolution Recital I I. whereas many developing countries cannot attain even the minimum tax level necessary to finance their basic functioning, their public services and their efforts to reduce poverty; whereas tax avoidance and tax evasion are certainly not the only causes for government dysfunction and insufficient poverty reduction;
Amendment 66 #
Motion for a resolution Recital I I. whereas global tax competition has resulted in a shift of the tax burden to workers and low-income household, has impinged upon the possibility of developing countries to enhance domestic resource mobilisation and has forced damaging cutbacks in public services in poor countries; whereas many developing countries cannot attain even the minimum tax level necessary to finance their basic functioning, their public services and their efforts to reduce poverty;
Amendment 67 #
Motion for a resolution Recital I a (new) Ia. whereas a recent impact assessment carried out by the Netherlands government concluded that the Dutch tax system facilitated avoidance of withholding tax, leading to foregone dividends and interest from withholding tax revenues in developing countries in the range of 150-550 million euros per year;
Amendment 68 #
Motion for a resolution Recital I a (new) Ia. whereas the amount of aid in support of domestic resource mobilisation is still low, accounting for less than one percent of total ODA in 2011;
Amendment 69 #
Motion for a resolution Recital I a (new) Ia. whereas the EIB is based in a non- compliant jurisdiction (NCJ) and invests in various funds that are registered in that jurisdiction;
Amendment 7 #
Motion for a resolution Recital B B. whereas IFFs represent roughly ten times the amount of aid money received by developing countries which should be aimed for poverty
Amendment 70 #
Motion for a resolution Recital I b (new) Amendment 71 #
Motion for a resolution Recital J J. whereas developing countries
Amendment 72 #
Motion for a resolution Recital J a (new) Ja. whereas the Committee of Experts on International Cooperation in Tax Matters is a subsidiary body of the Economic and Social Council which pays special attention to developing countries and countries with economies in transition;
Amendment 73 #
Motion for a resolution Recital J a (new) Ja. whereas the setting-up of an intergovernmental body for tax cooperation under the auspices of the UN would enable developing countries to participate equally in the global reform of existing international tax rules;
Amendment 74 #
Motion for a resolution Recital K K. whereas it is not at all obvious that revenue raising can have an important role to play in rebalancing gender inequalities;
Amendment 75 #
Motion for a resolution Recital K K. whereas
Amendment 76 #
Motion for a resolution Recital K K. whereas revenue raising can have a
Amendment 77 #
Motion for a resolution Recital K a (new) Ka. whereas the European Investment Bank supports private companies in developing countries directly by providing loans, or indirectly by supporting financial intermediaries such as commercial banks and private equity funds, which then on-lend or invest in enterprises;
Amendment 78 #
Motion for a resolution Paragraph -1 (new) -1. Notes with concern that tax resources remain low as a proportion of GDP in most developing countries, which are confronted with social, political and administrative difficulties in establishing a sound public finance system, thereby making them particularly vulnerable to the tax evasion and avoidance activities of individual taxpayers and corporations;
Amendment 79 #
Motion for a resolution Paragraph -1 (new) -1. Stresses that tax avoidance practices by MNEs are particularly unfair to developing countries as they suffer from greater reliance on tax revenues from corporate investors; furthermore, underlines that tax exemptions and advantages granted to foreign investors through bilateral tax treaties provide MNEs with an unfair competitive advantage compared to domestic firms, thereby jeopardising the survival and development of the small and medium- sized enterprises that are vital for their development;
Amendment 8 #
Motion for a resolution Recital B a (new) Ba. whereas the current globalized economy, based in economic deregulation, facilitates tax evasion for transnational corporations and encourages tax competition among countries;
Amendment 80 #
Motion for a resolution Paragraph 1 1. Calls on the Commission to put forward an action plan, in the form of a communication, on supporting developing countries in fighting
Amendment 81 #
Motion for a resolution Paragraph 1 1. Calls on the Commission to put forward an action plan, in the form of a communication, on supporting developing countries in fighting
Amendment 82 #
Motion for a resolution Paragraph 1 1. Calls on the Commission to promptly put forward an ambitious action plan, in the form of a communication, on supporting developing countries in fighting tax dodging and setting up fairer and progressive tax systems, taking into account the work undertaken by the Development Assistance Committee of the OECD in advance of the Financing for Development Conference in Addis Ababa, Ethiopia, to be held from 13 to 16 July 2015, and the impact of international tax treaties on developing countries;
Amendment 83 #
Motion for a resolution Paragraph 1 a (new) 1a. Expresses concerns about the level of corruption and non-transparent public administration in many developing countries which hinder tax revenues from being invested in state-building, public services or public infrastructure;
Amendment 84 #
Motion for a resolution Paragraph 2 2. Insists that effective mobilisation of domestic resources and a strengthening of tax systems will be an indispensable factor in achieving the post-2015 framework that will replace the Millennium Development Goals (MDGs), which represents a viable strategy to overcome foreign aid dependency in the long term, and that efficient and fair tax systems are crucial for poverty reduction, fighting inequalities, good governance and state- building;
Amendment 85 #
Motion for a resolution Paragraph 2 2.
Amendment 86 #
Motion for a resolution Paragraph 2 a (new) 2a. Calls on the European Union and its Member States to promote concrete measures so transnationals are taxed by the jurisdiction of the country in whey they source or produce the income;
Amendment 87 #
Motion for a resolution Paragraph 3 3. Stresses that tax avoidance and tax
Amendment 88 #
Motion for a resolution Paragraph 3 3. Stresses that tax avoidance and tax evasion represent a considerable financial loss for developing countries, and that taking appropriate measures at
Amendment 89 #
Motion for a resolution Paragraph 3 3. Stresses that tax avoidance and tax evasion represent a considerable financial loss for developing countries, and that
Amendment 9 #
Motion for a resolution Recital B a (new) Ba. whereas according to the Global Financial Integrity Report of 2014, FDI and ODA combined from 2003 to 2012 represent slightly less than illicit outflows;
Amendment 90 #
Motion for a resolution Paragraph 3 a (new) 3a. Underlines the necessity of having a well-balanced tax mixture with a significant share of the tax revenue in developing countries originating from value added tax (VAT); recalls that in contrary to income taxes, VAT equally puts the burden on imported goods and hence supports domestic economic activities in developing countries; however, takes into account the need for reduced rates for basic and necessary goods of daily consumption as well as the possibility of additional sin taxes in particular on tobacco or alcohol products;
Amendment 91 #
Motion for a resolution Paragraph 3 a (new) 3a. Underscores the importance of sound fiscal policy as part of anti-corruption efforts, and points out that it is vital for developing countries to put in place sustainable, transparent and responsible institutions;
Amendment 92 #
Motion for a resolution Paragraph 3 b (new) 3b. Stresses the importance of efficient and growth-oriented tax regimes in developing countries in order to attract necessary foreign investments as well as to support micro, small and medium-sized enterprises;
Amendment 93 #
Motion for a resolution Paragraph 4 4. Urges the Commission to support developing countries and regional tax administration frameworks in the fight against
Amendment 94 #
Motion for a resolution Paragraph 4 4. Urges the Commission to support developing countries and regional tax administration frameworks, such as the African Tax Administration Forum and the Inter-American Centre of Tax Administrations, in the fight against tax dodging, in developing fairer tax policies, in promoting administrative reforms and in order to increase the share, in terms of aid and development, of financial and technical assistance to the national tax administrations of developing countries;
Amendment 95 #
Motion for a resolution Paragraph 4 4. Urges the Commission to take concrete and effective measures to support developing countries and regional tax administration frameworks in the fight against tax dodging, in developing fairer and progressive tax policies, in promoting administrative reforms and in order to increase the share, in terms of aid and development, of financial and technical assistance to the national tax administrations of developing countries;
Amendment 96 #
Motion for a resolution Paragraph 4 4. Urges the Commission to support developing countries and regional tax administration frameworks in the fight against tax dodging, in developing fairer tax policies, in promoting administrative reforms and in order to increase the share, in terms of aid and development, of financial and technical assistance to the national tax administrations of developing countries; likewise, deems that support shall be provided for the economic reconversion of developing countries that are tax havens; urges equally the Commission to upgrade its assistance to strengthen the judiciary and anti- corruption agencies in developing countries,
Amendment 97 #
Motion for a resolution Paragraph 4 a (new) 4a. Encourages developing countries to implement tax reforms which combine a broadening of the tax base with lower individual tax rates;
Amendment 98 #
Motion for a resolution Paragraph 4 a (new) 4a. Regrets that only an estimated 0.1 percent (USD 118.4 million) of ODA was dedicated to capacity building in tax matters in 2012; calls for a significant increase of respective technical assistance programmes to 0.5 percent of provided ODA in order to strengthen tax administration and statistical capacities in developing countries;
Amendment 99 #
Motion for a resolution Paragraph 4 b (new) 4b. Encourages the development of Twinning initiatives, beyond countries in enlargement negotiations or in the framework of the EU Neighbourhood Policy; calls for bringing together public sector expertise from EU Member States and beneficiary countries, aiming to enhance cooperative activities while yielding at preliminarily agreed and concrete operational results for beneficiary countries; supports workshops, training sessions, expert missions, study visits and counselling in order to bring about changes both in the structure of beneficiary institutions, as well as in the respective regulatory tax frameworks in developing countries;
source: 557.129
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