Gunnar Hökmark, ledamot av Europaparlamentets tillfälliga skatteutskott, har lagt ändringsförslag till en rapport om ett gemensamt beskattningssystem för bolag och problemen med aggressiv skatteplanering.
Gunnar Hökmark påpekar medlemsstaternas rätt till att själva påverka sina skatter och att det inte är EU kompetens.
Det är däremot av högsta vikt att regler efterlevs och att transparensen ökar för att bättre kunna motverka skatteflykt och räntesnurror inom och utanför EU.
Låga skatter på företagande ökar EU:s konkurrenskraft och möjligheten för fler jobb och investeringar. Därmed ökar också de totala skatteintäkterna.
– En förutsättning är en konkurrenskraftig bolagsskatt, och det gäller hela EU, säger Gunnar Hökmark.
Nedan ändringsförslagen i sin helhet till rapporten från det särskilda utskottet för skattebeslut och andra åtgärder av
liknande karaktär eller med liknande effekt
-Recalls that the models of corporate taxation existing in industrialised countries were designed in the first half of the 20th century, a period in which cross-border activity was limited; notes that globalisation and digitalisation of the economy have radically altered the global value chain and the way markets operate; stresses that national and international rules in the field of taxation have not kept pace with the evolution of the business environment; underlines however that taxation is a national competence, dependent on the political view and actions of governments and parliaments, based upon fiscal policies and political aspirations regarding public spending;
-Notes that, while compliance with various tax systems has become increasingly complex for firms operating across borders, globalisation and digitalisation have made it easier for them to organise their activities through off-shore financial centres, and to create sophisticated structures in order to reduce their global tax burden; is concerned that, due to the economic crisis and budget consolidation, most Member States have significantly reduced their tax administration staff, thereby impacting their potential capacity to prevent, detect and fight aggressive tax planning, which generates substantial erosion of their tax base; underlines the need for simple and transparent tax policies and regulations;
-reminds that so called flat tax systems, which are in place in a number of member states provides for not only simplicity but also for less loop holes, less tax planning and tax avoidance, less bureaucracy and less room for arbitrary decisions by national authorities and governments, notes that such systems also provides for transparency between different tax regimes in the member states;
-reminds of the fact that some member states have formally higher company taxes than others but in reality, due to deductions and loopholes serving the domestic business life best, substantially lower rates, making the efficient tax rate lower than in member states with a formally low rate;
-points to the fact that lower company tax in some member states can provide for a relative higher tax income than what higher tax rates provides for;
– Underlines that low taxis for companies, start ups as well as for established ones, gives global competitiveness and opportunities for more jobs, attracts investments and facilitates growth, thereby increasing the total amount of tax incomes contrary to when higher taxis hinders growth and jobs