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Zapewnienie globalnego minimalnego poziomu opodatkowania grup wielonarodowych w Unii

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Opinion Number: CDR 1727/2022
Rapporteur: BORGNA Federico
Commission: ECON
Status: Adopted
Date: 28/04/2022
 
THE EUROPEAN COMMITTEE OF THE REGIONS



 welcomes the proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union, considers that the work done so far by the OECD in the preparation of legal measures to combat tax base erosion and profit shifting outside the EU could also have beneficial effects for local and regional situations as well, not only in terms of higher tax revenue available to the Member States, but also with a view to ensuring greater fairness and competitiveness of SMEs which, at national and local level, are currently experiencing less favourable tax conditions and positive consequences for employment and workers;

 is convinced that adopting a proposal for a minimum level of taxation would be the first step in creating a single taxation scheme within the EU, which is needed now more than ever in order to move towards adequate competition between companies on the internal European market, increase Europe's competitiveness, and to prevent the relocation or arbitrary closure of production centres, which greatly impacts workers, who are forced to look for new jobs or cope with travelling considerable distances to avoid losing their jobs;

 calls on the EU, when transposing the OECD's minimum tax rate into law, to constantly engage with its global partners and uphold its political guidelines, in order to avoid European companies facing stricter rules than their direct competitors, relegating the EU to a less open business environment with lower economic growth, fewer jobs, limited capacities and resources to respond to innovation challenges. It considers, in particular, that the failure of the US to participate in Pillar 1 could undermine the purpose and balance of the OECD agreement as a whole;
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