Vital Moreira (S&D
), in writing.
I voted for the Thyssen report on a Common Consolidated Corporate Tax Base because I consider it an important step towards tax harmonisation and transparency in the EU, making life easier for companies active in more than one country, and enabling actual taxation of corporations in the Member States to be compared. Moreover, a common tax base is a precondition for future corporation tax convergence, starting with establishing a minimum level. As a matter of fact, that is why I voted for the proposal for that very thing by the Confederal Group of the European United Left – Nordic Green Left. Indeed, without corporation tax harmonisation, the present system of tax competition – which runs counter to the very idea of the single market – will persist, enabling fiscal dumping and encouraging a race to the bottom with corporation tax and tax receipts.