Verbatim report of proceedings

Wednesday, 20 October 2021 - Strasbourg

17. Global Tax Agreements to be endorsed at the G20 Summit in Rome, 30th/31st of October (continuation of debate)

  Der Präsident. – Wir setzen nun unsere Aussprache über die Erklärungen des Rates und der Kommission (2021/2936(RSP)) fort.

  Michiel Hoogeveen, namens de ECR-Fractie. – Voorzitter, wij steunen de versterking van mechanismen voor beter fiscaal bestuur en de bestrijding van belastingfraude en -ontduiking. Er zijn echter nog veel landen, van de Fiji-eilanden tot Panama, die geen coöperatieve jurisdicties hebben voor belastingdoeleinden. Dus wat is dan nog het nut van de voorgestelde wereldwijde gedragscode?

Het volgende over het voorgestelde wereldwijde belastingtarief van 15 procent: belastingen zijn een nationale bevoegdheid en belastingconcurrentie hoort daarbij. De Tax Foundation heeft laten zien dat vennootschapsbelasting voornamelijk wordt gedragen door werknemers en consumenten. Tot 70 procent van de belastingdruk valt terug op arbeid. Toen de VS het belastingtarief verlaagden, was dat aantoonbaar gunstig voor investeringen, banen en lonen.

De wereldwijde minimale vennootschapsbelasting gaat niet zozeer over het beëindigen van de belastingconcurrentie tussen landen, maar eerder over het beëindigen van de concurrentie tussen de wensen van progressieven en de realiteit.

  José Gusmão, em nome do Grupo The Left. – Senhor Presidente, o acordo sobre tributação de multinacionais da OCDE é uma fraude que assenta em duas mentiras. A primeira é a de que as empresas multinacionais passarão a ser tributadas a 15 %. Isso não irá acontecer. O primeiro pilar prevê que os primeiros 10 % de margem de lucro sejam isentos, o que significa que algumas das empresas multinacionais mais lucrativas do planeta pagarão não 15, não 10, não 5, mas 0 %, e o segundo pilar foi atirado para daqui a dez anos, ou seja, para as calendas, politicamente falando. A segunda mentira é a de que a receita será paga nos países em que a atividade económica ocorre, um dos princípios fundamentais da OCDE e que também não é respeitado nesta proposta. A parte que será distribuída pelos países que a ela têm direito corresponde a uma pequena parte do rendimento tributado, o que irá aprofundar as desigualdades entre o mundo desenvolvido e o subdesenvolvido e entre os países que promovem a evasão fiscal e os que a querem combater.

  Enikő Győri (NI). – Tisztelt Elnök Úr! Örülök, hogy végül egy olyan kompromisszum született a globális adórendszer reformját illetően, amelyhez Magyarország jó szívvel tudott csatlakozni. Büszke vagyok rá, hogy az óriási nyomás ellenére határozott, konzisztens fellépéssel mi is aktívan formáltuk a megállapodást a nemzetközi színtéren. Legfontosabb eredményünknek azt tartom, hogy a vállalati adó Magyarországon 9 százalék marad és a megállapodás nem jelent új terhet a termelő vállalatoknak.

Az ördög ugyanakkor a részletekben rejlik. Egyetértek azzal, hogy ki kell dolgozni a vonatkozó uniós szabályozást is az EU joggal történő összhang, illetve az egységes bevezetés biztosítása érdekében. Mindazonáltal remélem, hogy az Unió nem szándékozik lábon lőni magát. Ha fel akarunk zárkózni Kínához és az USA-hoz, ne tévesszük szem elől a versenyképesség kérdését. A tisztességes adóverseny pozitív, az adóharmonizáció azt megölné és külföldre kényszerítené a cégeket. Ne vezessünk be tehát a globális megállapodásban foglaltaknál szigorúbb szabályokat az Unióban. Végezetül azt se tévesszük szem elől, hogy nemzeti hatáskörről van szó. Konszenzusra kell törekedni, tiszteletben tartva minden tagállam álláspontját.

  Lídia Pereira (PPE). – Senhor Presidente, o combate à evasão fiscal e à utilização de paraísos fiscais está na ordem do dia e ainda bem. O acordo que a OCDE se prepara para celebrar na cimeira de Roma é um sinal político forte e a União Europeia não pode deixar de ser protagonista, mas o protagonismo político que se exige tem de ter correspondência no empenho legislativo.

Se o dia zero é para celebrar o acordo, o dia um tem de ser para trabalhar e dar consequência ao que será acordado. E aqui, mais uma vez, precisamos do empenho dos Estados. Se a soberania fiscal é incontornável, a cooperação é inevitável. A transferência de lucros e o planeamento fiscal agressivo prejudicam, gravemente, os orçamentos nacionais dos países em que muitas grandes empresas operam. Os dois pilares do acordo querem garantir que os lucros são tributados onde são gerados e que há uma taxa mínima de imposto de 15 %. São mudanças estruturais que vão exigir ambição, realismo e competência, sobretudo nas capitais europeias.

Os maiores obstáculos estão, por vezes, nos detalhes e as mudanças que ambicionamos têm de proteger, acima de tudo, os direitos dos nossos contribuintes, a competitividade das nossas empresas e a integridade do nosso mercado interno. Para estar à altura da ambição anunciada, temos de ir além das declarações. Está na hora de passarmos às ações.

  Irene Tinagli (S&D). – Mr President, the first thing I want to express today is a great sense of achievement. One hundred and thirty-six countries have finally reached an agreement to end the deleterious race to the bottom caused by deregulated international fiscal competition. This agreement will help us fight fiscal elusion, fiscal dumping and will provide new resources to many countries that can be used to address social inequalities and to support economic recovery.

Someone says it’s not enough. Yes, many of us would have loved to see a more ambitious agreement. But now we have two choices. We can keep complaining and despise the agreement, or we can acknowledge the enormous effort made, and we can push for a rapid and effective implementation of the agreement in the European Union as soon as possible.

We choose this latter option and we call on all the parties involved at the Commission, the Council and every Member State to take a step forward and to facilitate such fast and strict implementation. Now, more than ever, we need more tax justice. Let’s get started.

  Billy Kelleher (Renew). – Mr President, I welcome the agreement that the OECD finally got all Member States to agree on, but there’s no doubt it was a long and tortuous road, and it did take some time.

From my perspective, as an MEP from Ireland, we had genuine concerns, and it does go to show the importance of unanimity in terms of tax issues when it comes to the European Union. The fact of the matter is, Ireland did have genuine concerns and they were addressed eventually, at the end of the negotiations, in terms of ensuring certainty around tax rates. That is very important and very significant, Commissioner. We can’t have a situation where the Commission, which is to uphold and implement the treaties, at the same time, is now looking at the option of using Article 116 in areas of tax harmonisation. I believe that is against the spirit of what Article 116 is about, and I would urge caution in that direction.

It goes to show that, when we do put our collective minds together, when we make an argument, we can sit down and we can come to an agreement, and that happened with the OECD in the context of 136 countries. So it was an achievement, and it does go to show that collectively we can work together.

We now have to ensure that it is implemented in a fair manner and that it is implemented for a long period of time. In other words, we don’t have people coming back to the table again next week, next month, next year, saying, ‘Well, we need to raise it further. It should be increased, increased, increased.’ From that perspective, we need certainty. We need the Commission now to get along with the legislation, implement it, and uphold the spirit of the treaties in terms of Article 116, and not to abuse it.

  Damien Carême (Verts/ALE). – Monsieur le Président, Madame la Commissaire, alors oui, on pourrait pavoiser toute la soirée sur cet accord fiscal qui fixe un taux d’imposition sur les sociétés de 15 % au niveau mondial. C’est une première, c’est vrai. Mais la réalité, c’est que cet accord fixe un taux effectif de 15 % quand il aurait pu, quand il aurait dû être de 21 %. La réalité, c’est que cet accord ne concerne qu’une poignée de multinationales. La réalité, c’est encore que cet accord favorise les pays développés, laissant encore une fois de côté les pays les plus pauvres. Toujours la même histoire, encore et encore.

Donc, pavoiser serait indécent. Justice fiscale, sociale, climat, c’est le même combat et ce combat nécessite un vrai changement de cap, une vraie ambition. Cet accord est là. Nous devrons donc faire avec. Par contre, rien ne nous interdit de faire mieux en Europe. Puisque la France prendra la présidence de l’Union à partir de janvier, je lance un défi à son ministre de l’économie, Bruno Le Maire, qui se réjouit de cette affaire. Tout d’abord, pour être tout à fait transparent, peut-il publier le taux effectif de taxation des multinationales concernées en France et en Europe? Et enfin, êtes-vous prêt, Monsieur le Ministre, à proposer à vos collègues de rehausser l’ambition de cet accord en fixant un taux minimum effectif intra-européen d’au moins 21 %?

  Clara Ponsatí Obiols (NI). – Mr President, the global pandemic has led to a consensus on something as simple as large corporations having to contribute to the welfare state in the same way as small to medium-sized enterprises (SMEs). Better late than never.

The international agreement is good news. As the agreement was reached, the Spanish Government announced the minimum corporate rate of 15%, as recommended, but they are cheating: the 15% applies to the tax base, not to profits – not a small detail.

The inability to properly tax large corporations and the very rich undermines the legitimacy of any redistributive system and demoralises honest taxpayers. When public figures get away with fraud and tax evasion, the moral compass of society is bankrupt. Former king of Spain Juan Carlos amassed huge sums as an international commissioner, all for the benefit of his family, including the present king. But they never pay taxes on these kickbacks, or ‘presents’, as they call them. But hey, no problem! Spanish tax authorities, judges and political parties all agree: they will not investigate the dirty business of the monarchy. Further proof that in Spain we are not all equal before the law.

  Luděk Niedermayer (PPE). – Mr President, this agreement shows the ability of more than 130 countries to agree. Having signatures below such a complicated technical agreement in a politically sensitive area shows that we can agree, and now I guess without any delay we should implement.

This agreement doesn’t mean that we solved most of the tax issues in the European Union. I can name a huge tax gap, especially in the VAT area; high compliance costs especially for our SMEs; complication for firms that want to be active in the European single market. This is the list of our troubles. I wonder, if 130 countries can agree under the Organisation for Economic Co-operation and Development (OECD) framework – and now I am turning to you, Mr Logar – why can 27 countries not agree under the EU framework and solve at least some of the very important tax problems within our Union. Thank you very much. I hope we will also move forward.

  Paul Tang (S&D). – Mr President, there’s no doubt that the global tax deal is historic, and not just because even Ireland accepted it. For the first time in history, it allows a country to tax profits without the physical presence of a company on their territory and to ensure a global minimum effective tax rate. The Social Democrats have been, for a long time, strong and vocal supporters of this principle.

So yes, it’s a historic deal. Is it a final deal? Let’s hope not. Let it be the first of many deals, because I share the concerns: the minimum of 15% is still too low, certainly when compared to what the EU citizens pay on their income. Physical presence is still too important, and the Pandora Papers shows that it’s still too easy to hide profits and wealth.

So I see the deal as a boost in our lasting effort to fight tax avoidance and to make everyone pay their fair share. This deal is historic, but the work needs to continue.

  Aurore Lalucq (S&D). – Monsieur le Président, Madame la Commissaire, je fais partie d’une génération qui a grandi dans les années 80, en pleine contre-révolution néolibérale. Une génération à laquelle on a expliqué que l’État ne pouvait pas tout, qu’il fallait s’adapter à la mondialisation triomphante, être un winner, une génération qui, à chaque fois qu’elle proposait quelque chose, se voyait rétorquer: oui, on voudrait bien, mais malheureusement ce n’est pas possible. Une génération qui en somme a grandi avec l’instrumentalisation de pseudo-lois économiques visant à décrédibiliser toute demande légitime de citoyens. Les États mettaient en scène leur impuissance à défendre l’intérêt général. L’économie était leur arme et leur langage.

Alors, oui, cet accord fiscal mondial n’est pas parfait. Pilier 1: usine à gaz; 15 %, le taux n’est pas assez élevé. Mais si ce n’est pas 15 % aujourd’hui, c’est zéro. Aujourd’hui, les États décident ensemble d’aller chercher l’argent là où il se trouve. Et, plus important encore, on arrête de mettre en scène l’impuissance de la puissance publique, une brèche est enfin ouverte. Profitons-en.

  Margarida Marques (S&D). – Senhor Presidente, temos hoje em pleno funcionamento um instrumento que apoia a recuperação das economias europeias. As operações de emissão de dívida têm sido um sucesso. O dinheiro já está a chegar aos Estados—Membros, mas a criação deste fundo impôs um compromisso: reembolso assegurado por novos recursos próprios, entre eles uma taxa sobre o digital.

Este acordo na OCDE é, incontestavelmente, uma excelente notícia, impensável há bem pouco tempo, mas a obrigação de reembolso da dívida por novos recursos próprios do orçamento da União mantém-se. Há que salvaguardar as futuras gerações de contribuintes europeus e assegurar que o pagamento não se fará pela contribuição dos Estados—Membros.

Queremos uma solução para a taxa sobre o digital. Cabe à Comissão apresentar propostas que assegurem que a totalidade da receita estimada inicialmente prevista é gerada e entra no orçamento da União Europeia.

  Mairead McGuinness, Member of the Commission. – Mr President, I would like to thank the honourable Members for what has been a very lively debate.

As many of you have said, this political agreement which we have reached is truly historic, and the Commission will work at full speed to implement it. In parallel, the Commission will continue working on its business tax agenda.

Firstly, by cracking down on tax avoidance and evasion. Here, the Commission is already preparing new legislative initiatives that will enhance tax transparency and bring new elements under the umbrella of automatic exchanges of information to reinforce further the fight against tax evasion and avoidance. This includes a proposal before the end of this year to tackle the misuse of shell companies for tax purposes in the EU. Commissioner Gentiloni already touched on this when he spoke here two weeks ago.

Secondly, safeguarding revenues needed for our recovery and growth, while making us more competitive. The Commission will launch a broader reflection on the right tax mix for the future, and this reflection should conclude in 2022 in a Tax Symposium on the ‘EU tax mix on the road to 2050’, in which I would invite you all to actively participate.

The Commission counts on the support of the European Parliament to make progress on this agenda quickly and with the highest level of ambition.

  Anže Logar, predsedujoči Svetu. – Spoštovani predsedujoči, komisarka, poslanci, gospe in gospodje. Podrobno sem prisluhnil današnji razpravi in lahko rečem, da je bila enotna v želji po tem, da skupaj priznamo uspeh, ki se je dosegel v zvezi z usklajevanjem davčne zakonodaje na globalni ravni.

V tem pogledu mislim, da smo skupaj lahko optimistični, da bo reforma pravil o mednarodnem obdavčenju dohodkov pravnih oseb uspešno uresničena. Ne v času slovenskega predsedstva – v času prihodnjih predsedstev, v letu ali dveh.

Zato v tem primeru od Komisije pričakujemo čimprejšnji konkretni predlog v zvezi s predlogom direktive za uveljavitev stebra dve in seveda tudi razmislek o potrebi po direktivi za uveljavitev stebra ena.

V vsakem primeru bo slovensko predsedstvo naredilo vse, kar je v njegovi moči, da pospeši ta dogovor oziroma da usklajuje stališča držav članic pri tem, da se čim prej doseže ta dogovor. Hvala.

  Der Präsident. – Die Aussprache ist geschlossen.

(Die Sitzung wird um 19.34 Uhr unterbrochen.)