Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-10-26-Speech-3-217-000"
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"en.20111026.16.3-217-000"2
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"The case of Switzerland, which is covered by the European directive under a bilateral agreement between Switzerland and the EU, shows how many holes there are in the EU’s current tax system. The dividends received from Swiss subsidiaries by EU parent companies are not subject to taxation or can be deducted anywhere within the EU. The state thus loses out to the multinational companies that avoid their tax responsibilities and contributions to public coffers in this way. I therefore agree with the implementation of a requirement that when no taxation to outbound flows is allowed, a 25% minimum tax rate has to be applicable in the inbound state. I therefore support the integration of stronger anti abuse provisions into the directive. The inflow of dividends from third country subsidiaries must, within the scope of the directive, be subject to minimum requirements, in order to limit tax base erosion by EU corporations. In contrast to this, I do not agree with the implementation of a common consolidated corporate tax base as a measure to tackle double-non-taxation. This measure will not help to limit the possibilities for corporate tax evasion in the EU, or to ease the compliance burden of businesses, but it will limit tax competition on the single market, undermining its competitiveness."@en1
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