Text tabled : A7-0314/2011

  Angelika Werthmann (NI), in writing. − (DE) As tax competition in the EU has become a deadlock for Member States’ room of manoeuvre in public sector policies, the average corporate tax rate has decreased from 44% in 1980 to 23.2% in 2010. Where permanent establishments are concerned, the Member States need to establish legal instruments in order to protect the national tax revenue and to avoid under-taxation or non-taxation. We absolutely must take measures to counter the competition for low corporate tax rates (tax shopping) by applying a 25% minimum tax rate in the inbound state where taxation of outbound capital flows is not permitted.