Amendment 17
| Doc. 12894
| 26 April 2012
Signatories: Mr Fernand BODEN,
Luxembourg, EPP/CD ; Ms Anne BRASSEUR,
Luxembourg, ALDE ; Mr Raphaël COMTE,
Switzerland, ALDE ; Mr Joseph FALZON,
Malta, EPP/CD ; Ms Doris FIALA,
Switzerland, ALDE ; Mr Norbert HAUPERT,
Luxembourg, EPP/CD ; Mr Joachim HÖRSTER,
Germany, EPP/CD ; Mr Bernard MARQUET,
Monaco, ALDE ; Ms Meritxell MATEU PI,
Andorra, ALDE ; Ms Lydia MUTSCH,
Luxembourg, SOC ; Mr Maximilian REIMANN,
Switzerland, ALDE ; Ms Elisabeth SCHNEIDER-SCHNEITER,
Switzerland, EPP/CD ; Mr Urs SCHWALLER,
Switzerland, EPP/CD
In the draft resolution, before paragraph 1, insert the following paragraph:
"According to the OECD, four key factors are used to determine a tax haven: the fact that a jurisdiction imposes no or only nominal taxes; that it lacks transparency; that there are laws or administrative practices preventing the effective exchange of information; and that there is no requirement for the activity to be substantial."
Explanatory Note :
The objective of this report is to promote an appropriate policy on tax havens, which is an objective we fully support.
However, nowhere in the draft resolution is there a definition of what is meant by tax haven.
We therefore suggest inserting a definition in the operative part of the draft resolution, based on the four criteria set out by the OECD for determining a tax haven.
See all voting results on the adopted text (Resolution, Recommendation, Opinion) detailed page.
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