Local view for "http://purl.org/linkedpolitics/eu/plenary/2008-01-15-Speech-2-987"

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". I voted in favour of the European Parliament resolution on tax treatment of losses in cross-border situations, based on the own-initiative report by my excellent colleague Piia-Noora Kauppi in response to a communication from the European Commission on the same subject. I am very concerned about the unfavourable repercussions of the large number of regimes applied by the Member States to cross-border losses on the workings of the internal market. In the context of the recent decision of the European Court of Justice (ECJ) in the Marks & Spencer case, this is a particularly opportune time, since, in the absence of cross-border deduction of losses, compensation for these losses is generally limited to the profits realised in the Member State in which the investment was made. This distorts the decisions of undertakings within the internal market. It would seem to be essential to instigate direct coordination of Member States’ tax systems within the internal market. However, this must be a temporary solution, since in the longer term we must adopt a common consolidated basis for taxation of companies that constitutes a global solution and eliminates the tax obstacles involved in cross-border compensation of losses and profits."@en1

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