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Debates
Wednesday, 14 March 2018 - Strasbourg Revised edition

Common Consolidated Corporate Tax Base - Common Corporate Tax Base (debate)
MPphoto
 

  Diane James (NI). – Madam President, I wonder if I might just remind the Chamber that the Common Consolidated Corporate Tax Base was first attempted and shelved in 2011, and it is hard to understand, or even identify, what has fundamentally changed since then. A little bit of risk analysis here: we do have two Member States, Ireland and the Netherlands, who currently shelter the big internet giants and who do give them a certain amount of tax advantage. But the risk analysis for them is: are they actually going to support this, and are there other countries that are as yet unidentified that might react in a similar way?

I am just going to return for a moment to this aspect of tackling American companies. We talked this morning about Trump and what he is doing in terms of protectionism. Has anyone done the risk analysis of what might happen if we implement this? Equally, remember that the big entrants in the market are now China and India. Are we actually sending a message to them that they are not wanted in the European Union?

 
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