30.6.2021 A9-0193/12

Amendment 12 , , , , Roman Haider, , on behalf of the ID Group

Report A9-0193/2021 Sven Giegold Implementation of EU requirements for exchange of tax information (2020/2046(INI))

Motion for a resolution Recital A

Motion for a resolution Amendment

A. whereas the EU is confronted with A. whereas the EU is confronted with unfair or aggressive tax practices, such as unfair or aggressive tax practices, such as the fact that European Union Member the fact that European Union Member States lose between EUR 160 and 190 States lose between EUR 160 and 190 billion per year12 as a result of tax evasion billion per year12 as a result of tax evasion and profit shifting by multinationals; and profit shifting by high-net-worth whereas this loss is of a significant individuals and multinationals; whereas magnitude given the health, social and this loss is of a significant magnitude given economic crisis the Union is currently the health, social and economic crisis the facing and struggling with; whereas EU Union is currently facing and struggling taxpayers held EUR 1.5 trillion offshore in with; whereas EU taxpayers held EUR 1.5 2016, resulting in an average tax revenue trillion offshore in 2016, resulting in an loss of EUR 46 billion in the EU as a result average tax revenue loss of EUR 46 billion of tax evasion by individuals13; whereas in the EU as a result of tax evasion by these amounts are only a segment of the individuals13; whereas these amounts are general problem of tax avoidance by only a segment of the general problem of individuals and companies and this value is tax avoidance by individuals and illegitimately subtracted from national companies and this value is illegitimately budgets and, therefore, represents an subtracted from national budgets and, additional burden on compliant taxpayers; therefore, represents an additional burden ______on compliant taxpayers; 12 Dover, R. et al: ‘Bringing transparency, ______coordination and convergence to corporate 12 Dover, R. et al: ‘Bringing transparency, tax policies in the European Union, Part I: coordination and convergence to corporate Assessment of the magnitude of aggressive tax policies in the European Union, Part I: corporate tax planning’, European Assessment of the magnitude of aggressive Parliament, Directorate-General for corporate tax planning’, European Parliamentary Research Services, Parliament, Directorate-General for European Added Value Unit, September Parliamentary Research Services, 2015. European Added Value Unit, September 13 European Commission, Directorate- 2015.

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EN United in diversityEN General for Taxation and Customs Union, 13 European Commission, Directorate- Taxation Papers, Working Paper No 76, General for Taxation and Customs Union, ‘Estimating International Tax Evasion by Taxation Papers, Working Paper No 76, Individuals’, September 2019, ‘Estimating International Tax Evasion by https://ec.europa.eu/taxation_customs/sites/ Individuals’, September 2019, taxation/files/2019-taxation-papers-76.pdf https://ec.europa.eu/taxation_customs/sites/ taxation/files/2019-taxation-papers-76.pdf

Or. en

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EN United in diversityEN 30.6.2021 A9-0193/13

Amendment 13 Gunnar Beck, Francesca Donato, Valentino Grant, France Jamet, Roman Haider, Antonio Maria Rinaldi, Marco Zanni on behalf of the ID Group

Report A9-0193/2021 Sven Giegold Implementation of EU requirements for exchange of tax information (2020/2046(INI))

Motion for a resolution Paragraph 3

Motion for a resolution Amendment

3. Notes that the better 3. Notes that the better implementation and application of the rules implementation and application of the rules by tax authorities are necessary in order to by tax authorities are necessary in order to minimise the risk of the non-declaration of minimise the risk of the non-declaration of income and therefore calls on the income and therefore calls on the Commission to guarantee better Commission to guarantee better enforcement of the rules; notes, however, enforcement of the rules; notes, however, that some types of income and assets are that some types of income and assets are still excluded from the scope, which still excluded from the scope, which presents a risk of circumventing tax presents a risk of circumventing tax obligations; calls on the Commission to obligations; calls on the Commission to assess the need and the most appropriate assess the need and the most appropriate way, and to present concrete proposals, to way, and to present concrete proposals, to include the following ownership include the following ownership information, items of income and non- information, items of income and non- financial assets in the AEOI: (a) the financial assets in the AEOI: (a) the beneficial owners of immovable property beneficial owners of immovable property and companies; (b) capital gains related to and companies; (b) capital gains related to immovable property and capital gains immovable property and capital gains related to financial assets, including related to financial assets, including currency trading, in particular to find ways currency trading, in particular to find ways for tax administrations to be better for tax administrations to be better informed to identify realised capital gains; informed to identify realised capital gains; (c) non-custodial dividend income; (d) (c) non-custodial dividend income; (d) non-financial assets such as cash, art, gold non-financial assets such as cash, art, gold or other valuables held at free ports, or other valuables held at free ports, customs warehouses or safe deposit boxes; customs warehouses or safe deposit boxes; (e) ownership of yachts and private jets; (e) ownership of yachts and private jets; and (f) accounts at larger peer-to-peer and (f) accounts at larger peer-to-peer lending, crowdfunding and similar lending, crowdfunding and similar platforms; platforms; (g) wealth transfers to trusts,

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EN United in diversityEN foundations and non-profit organisations;

Or. en

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EN United in diversityEN