Local view for "http://purl.org/linkedpolitics/eu/plenary/2012-09-11-Speech-2-440-875"
| Predicate | Value (sorted: default) |
|---|---|
| rdf:type | |
| dcterms:Date | |
| dcterms:Is Part Of | |
| dcterms:Language | |
| lpv:document identification number |
"en.20120911.32.2-440-875"2
|
| lpv:hasSubsequent | |
| lpv:speaker | |
| lpv:spokenAs | |
| lpv:translated text |
"I voted for the report on the common system of taxation applicable to interest and royalty payments made between associated companies in different Member States.
Parliament has called for practical ways to be defined for combating tax fraud and tax evasion, drawing attention to the opportunity for committing tax evasion. We call on Member States to ensure effective cooperation and coordination between their tax systems to avoid unintended non-taxation and tax evasion. Abolishing any form of taxation on interest and royalty payments in the Member State where they arise is the most appropriate solution for eliminating the formalities and problems and for ensuring that equal tax treatment is applied between national and cross-border transactions.
This directive does not affect the application of domestic or agreement-based provisions which go beyond the provisions of this directive and are designed to eliminate or mitigate the double taxation and double non-taxation of interest and royalties. To ensure a simplified, more transparent system of taxation, the taxation of these payments therefore needs to be abolished when they are made between associated companies in different Member States or between permanent registered offices of these companies."@en1
|
Named graphs describing this resource:
The resource appears as object in 2 triples