Local view for "http://purl.org/linkedpolitics/eu/plenary/2005-12-13-Speech-2-195"
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"en.20051213.52.2-195"2
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".
The taxation of undertakings was one of the areas covered by the so-called Monti Package of tax harmonisation measures. The adoption of the Lisbon Strategy gave fresh impetus to the idea of an internal market without fiscal obstacles. The proposal before us, under Article 94 of the Treaty on the approximation of laws, advocates the creation of a common consolidated corporate tax base.
The objectives are clear: to remove tax barriers to companies carrying out cross-border transactions and to create conditions in which the large multinational corporations operate within a single regime covering the distribution of dividends and cross-border offsetting of profits and losses, thereby facilitating cross-border restructuring operations and merger and acquisition operations. Accordingly, this helps to strengthen the Statute for a European Company, by increasing the possibilities of loopholes through which these companies can escape taxation and failing to prevent tax evasion, which is quite the opposite of what it purports to do. In its maximalist approach, Parliament is even considering promoting stronger cooperation, if some Member States do not want to follow this path.
We have always objected to this path, because it is an attack on the Member States’ tax sovereignty, and because it fails to solve the key problem of work bearing the brunt of the tax burden. We therefore voted against this report."@en1
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