unimelb-nlp/MultiEup-v2 huggingface dataset:
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Lídia Pereira
Political group: PPE
Country: Finland
Language: PT

Senhora Presidente, a digitalização da economia é um processo inevitável e irreversível, e ainda bem. As oportunidades são múltiplas, mas não chegam sem desafios.  A digitalização traz a desmaterialização de muitas atividades. Empresas digitais operam no nosso mercado interno, concorrem com as europeias e geram aqui os seus lucros. E, se o fazem na Europa, é também na Europa que devem pagar os seus impostos. Temos de equilibrar a concorrência da oferta digital com a oferta física. Para isso, é necessário determinar que tributação queremos para as empresas digitais, onde pagam os seus impostos e em quanto devem ser tributadas.  Num mercado globalizado, exige-se soluções multilaterais. Guerras comerciais não podem ser novas guerras fiscais e, por isso mesmo, precisamos de um acordo global sobre a relação fiscal de determinada empresa com países concretos e precisamos de uma taxa mínima efetiva de imposto sobre as empresas que garanta uma concorrência justa e leal, mas que também seja uma taxa que salvaguarda competitividade das nossas empresas, que estimule a inovação das PME e que assegure os direitos dos contribuintes.  Já o disse no passado e reitero: se não for possível chegar a um acordo, a União deve estar preparada para avançar com soluções próprias. Um bom acordo é o primeiro passo para podermos libertar os empresários europeus de cargas fiscais que asfixiam as nossas economias e é com as empresas europeias que temos de construir uma década de recuperação e de crescimento.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Paul Tang
Political group: S-D
Country: Spain
Language: EN

Madam President, let me start by saying that, as chair of the Subcommittee on Tax Matters (FISC), I’m particularly pleased to see the first INI report with broad support in the European Parliament and clear messages to Commission and Council. I would like to thank the rapporteurs, Andreas Schwab and Martin Hlaváček, for this. Let me continue by discussing the new kid on the block, Joe Biden. Joe Biden has taken the lead. Governments need to invest to sustain the recovery and to make the transition towards a sustainable economy, and that requires resources to finance. That requires multinationals like Apple and Amazon to pay their fair share, and that requires that we finally end the race to the bottom and trash the tax havens. A pivotal moment for Tax Justice has arrived now that Joe Biden has put on the table 21% as a minimum effective tax rate. That would bring in more than EUR 100 billion for the European Union to invest in education, digital infrastructure, and, of course, sustainable energy. With this support, Parliament speaks out in favour of Biden’s ambition to stop the race to the bottom. Indeed, let Europe follow Joe Biden’s lead – invest and at the same time finance investment by having fair taxation, and support his ambition to end the race to the bottom. Let us not waste this pivotal moment, let us not waste this moment of a breakthrough.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Billy Kelleher
Political group: Renew
Country: Denmark
Language: EN

Madam President, yes I broadly welcome the report into digital taxation. The current system globally is not fit for purpose in the modern world. It threatens traditional models and it threatens the small and medium—sized sector. The report in itself, in terms of digital taxation, is welcome. I also support the concept of international cooperation, discussion and engagement of the Commission, Member States and others with the OECD to try and find workable solutions that will address the new challenges facing governments across the globe in terms of funding public health services. But I have to say that I am very disappointed again that the scope of the report goes well beyond what it should be about, which is digital taxation. It veers into the areas of Treaty change, undermining the sovereignty of Member States in terms of their competence around taxation, and the Commission as well, Commissioner. It has to be addressed. Your obligation is to uphold the principles of the Treaties, and very often I see this drift by the Commission to undermining Member States’ tax sovereignty and going from unanimity to qualified majority. That is an area of genuine concern to me. So, while welcoming the report, we also have to accept that there’s an awful lot of work to be done in this Parliament and by the Commission to ensure that we have an understanding of Member States’ concerns when it comes to changes in taxation.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Sven Giegold
Political group: Verts/ALE
Language: DE

Frau Präsidentin! Gerade erleben wir eine Zeitenwende: Nach Jahrzehnten des ruinösen Steuerwettbewerbs liegt jetzt ein Vorschlag einer 21%igen effektiven Mindestbesteuerung auf internationaler Ebene auf dem Tisch. Dieser Vorschlag von Joe Biden ist die Chance, dem Steuerdumping auf globaler Ebene endlich einen Riegel vorzuschieben. Und dabei ist es irritierend, wie unklar die Unterstützung ist. Aus Frankreich von Bruno Le Maire Unklarheit: Ist man nun für die 21 % oder nicht? In Deutschland: Olaf Scholz ist persönlich für einen Steuersatz von 21 %, aber ist es auch die deutsche Bundesregierung?  Joe Biden hat für diesen Vorschlag alle Unterstützung verdient. Und es ist richtig, dass wir als Europäisches Parlament jetzt beschließen, dass dieser Mindeststeuersatz hoch genug sein muss, um schädliche Steuerverlagerung tatsächlich zu beenden. Denn der Weg zu Steuergerechtigkeit führt über die Zusammenarbeit mit Joe Bidens Amerika und nicht über den Konsens mit den Steueroasen – auch nicht mit den europäischen Steueroasen.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Johan Van Overtveldt
Political group: ECR
Country: Spain
Language: NL

Voorzitter, commissaris, dat de grote internetbedrijven, de bigtechjongens, exorbitante winsten maken en geen faire bijdrage leveren aan de belastinginkomsten, daarover zijn we het – denk ik – ongeveer allemaal eens.  Ik heb echter twee bedenkingen bij die stelling.  De eerste bedenking is dat het natuurlijk veel beter zou zijn als we erin zouden slagen op OESO-niveau tot een vergelijk te komen in verband met deze digitaks. Dat sluit bijvoorbeeld represailles van andere landen uit.  De tweede en belangrijkste bedenking betreft de ontegensprekelijke machtspositie – zeg maar monopoliepositie – die deze bedrijven bezitten. Dat is waar het eigenlijk allemaal om draait. Die marktmacht maakt dat zij, als er een digitaks wordt opgelegd, die onverkort aan hun klanten zullen doorrekenen en hun prijzen en tarieven zullen aanpassen.  Het klopt dus niet dat het niet de burger zal zijn die deze taks zal betalen. Helaas zal hij die wél betalen. Het goede nieuws is dat ook commissaris Vestager zich hier zeer goed van bewust is, en daaraan werkt. En dat gaat over de kern van deze zaak.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Manon Aubry
Political group: The Left
Country: France
Language: FR

Madame la Présidente, ce n’est pas la crise pour tout le monde. Pendant que les premiers de corvée trimaient et les plus pauvres galéraient, les plus riches, eux, amassaient. Les milliardaires ont vu leur fortune augmenter de 54 %; Bernard Arnault de 62 milliards d’euros. Imaginez seulement si le salaire minimum avait augmenté aussi vite! Côté multinationales, c’est aussi le jackpot. La bourse bat des records et le CAC 40 s’apprête à verser 51 milliards de dividendes. Netflix et Amazon ont doublé leurs profits grâce au confinement. Alors, on attend quoi pour faire payer ces profiteurs de crise? Le FMI et l’ONU le demandent; les États-Unis, la Nouvelle-Zélande et l’Argentine le font. Alors, on attend quoi pour taxer les profiteurs de crise, pour rétablir la justice? La solution tient en trois petits mots: taxons les riches. Plutôt que de faire la poche aux chômeurs, précaires, smicards ou retraités, taxons les riches. Pour venir en aide aux gens qui galèrent et financer la solidarité, taxons une bonne fois pour toutes les riches.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Fabio Massimo Castaldo
Political group: NI
Country: France
Language: IT

Signora Presidente, gentile Commissario, onorevoli colleghi, l'intervento degli Stati Uniti ha probabilmente evitato che il processo in seno all'OCSE subisse una fine sconfortante, non avendo rispettato la scadenza di fine 2020. Le regole del gioco devono effettivamente cambiare. Il gioco di cui sto parlando è quello dell'elusione fiscale che alcune multinazionali continuano a perpetrare in Europa e nel mondo, sfruttando i buchi normativi, la complessità dei sistemi fiscali e la mancanza di risorse delle amministrazioni nazionali. Quelle degli Stati Uniti è una proposta che si basa su un criterio oggettivo e che quindi dobbiamo sostenere senza remore, al fine di ottenere un accordo globale e inclusivo che non venga però annacquato dalle posizioni dei soliti noti. Allo stesso tempo, cari colleghi, permettetemi di esprimere rammarico per il fatto che l'iniziativa arrivi ancora una volta dall'altra parte dell'Atlantico, nonostante l'Europa si sia impegnata su questo tema già da tanto tempo.  Forse il problema è che all'interno dell'Unione, gli stessi grandi paesi o alcuni certi paesi dell'Unione non siano convinti della scelta che si intestano. La proposta statunitense è dunque benvenuta. Si tratta di un'opportunità unica per un'ambiziosa riforma fiscale. L'alternativa, quella di accettare nuovamente un debole compromesso sulla tassazione delle multinazionali, non potrà far altro che erodere ulteriormente la fiducia dei cittadini.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Isabel Benjumea Benjumea
Political group: PPE
Country: Spain
Language: ES

Señora presidenta, señor comisario, vivimos una crisis social y económica terrible, que es consecuencia de la pandemia. Sin lugar a dudas, la digitalización es uno de los pilares sobre los que se van a reconstruir la economía global y la economía europea.  Por eso, es clave que esa reconstrucción se haga desde el prisma de convertir a Europa en una región que sea muy competitiva y atractiva para inversores extranjeros y multinacionales extranjeras que quieran operar en nuestro territorio y, así, ayuden al crecimiento de la Unión Europea y se generen los tan necesarios puestos de trabajo.  En este debate —en primer lugar, quiero felicitar a mi compañero, el señor Schwab, por el informe— sí que quiero poner el foco en la idea de la importancia de trabajar por la competitividad de la Unión Europea y la importancia de no poner obstáculos a la libre competencia fiscal entre los Estados miembros.  Aquí se ha hablado mucho de la necesidad de establecer un tipo mínimo de impuesto de sociedades, y yo me pregunto si alguna vez vamos a escuchar la necesidad que hay de poner un tope a los tipos máximos que hay en muchos Estados miembros. Tenemos que trabajar en que cada Estado miembro pueda tener la capacidad de identificar la mejor manera de atraer esas inversiones tan necesarias.  Hablo de la experiencia propia: en España, se ha aprobado recientemente la tasa Google, y se hablaba de que nunca iba a repercutir en las economías domésticas, en los ciudadanos, en las pymes... y la realidad es que afecta directamente a pymes y a ciudadanos, que son los que están pagando esos impuestos.  No perdamos la perspectiva de que estamos hablando de crear una Europa competitiva y capaz de atraer inversiones y, para eso, es esencial la libre competencia fiscal.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Aurore Lalucq
Political group: S-D
Country: France
Language: FR

Madame la Présidente, Monsieur le Commissaire, chers collègues, pendant des décennies, on nous a expliqué que les plus riches d’entre nous, les plus forts d’entre nous étaient persécutés par une pratique d’un autre âge, qui s’appelait l’impôt, au point qu’ils devaient se réfugier dans des paradis – et il est difficile d’être contre des paradis. Ces arguments non factuels, qui parlaient bien plus à l’émotion qu’à la raison, ont permis de saper quelque chose d’essentiel dans nos démocraties qui s’appelle le consentement à l’impôt et de créer une réelle injustice fiscale. Alors qu’est-ce que l’injustice fiscale? C’est quand dans notre Union, de grandes entreprises, notamment celles du numérique, sont taxées autour de 9 % alors que des PME sont taxées de l’ordre de 23 % et qu’elles doivent faire face à une vague de faillites. Les États-Unis ont compris les conséquences politiques et démocratiques de la course au moins-disant fiscal. Soutenons-les, allons dans leur sens, travaillons ensemble. Donc oui à un taux minimal effectif d’imposition, oui au chiffre de 21 % pour commencer, non au double jeu des États, non aux notes du MEDEF, mais oui à l’intérêt général et à des positions claires.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Kira Marie Peter-Hansen
Political group: Verts/ALE
Country: Italy
Language: DA

Fru formand! Kære medlemmer, kære kommissærer! For nylig løftede USA's finansminister sløret for en skattereform med forslag om en global selskabsskat på mindst 21 procent. Det er en helt vildt stor nyhed, som jeg ikke har turdet drømme om, og det har et enormt potentiale til at blive et vendepunkt i kampen mod skattesnyd og skattespekulation. Det er et rigtigt godt udgangspunkt for forhandlingerne i OECD.  Men alligevel er jeg lidt skuffet. Ikke over det amerikanske flag, men over Kommissionen. For hvorfor er det ikke os i EU, der kommer med sådan et forslag? Måske skyldes det, at flere af EU's medlemslande tjener styrtende med penge på at tiltrække multinationale selskaber med en alt for lav selskabsskat. Kig bare mod Irland, hvor man har formået at lokke både Google, Apple og andre techgiganter til sig på grund af lave skattesatser.  Det giver ingen mening ikke at stoppe ræset mod bunden, og jeg håber, at Kommissionen kommer ud af busken og bakker helhjertet op om den amerikanske procentsats. Alt andet er uambitiøst.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Jessica Stegrud
Political group: ECR
Language: SV

Fru talman!  EU:s digitalskatt följer samma mönster. EU har nämligen blivit kreativt i jakten på egna medel. Man vill ha skatt på plastpåsar, importerade handelsvaror och så nu digitalskatt. Det skulle lika gärna kunnat vara en skatt på hattar, hästar eller varför inte åsikter. Det avgörande är att man vill att pengarna går direkt från skattebetalarna till Bryssel. Detta för att successivt slippa beroendet av staternas medlemsavgifter och därmed också minska medborgarnas inflytande över politiken.  Grundläggande förändringar i EU kräver två saker: en kris och enighet mellan Tyskland och Frankrike. Vi kan nu konstatera att pandemin inte bara skördat mänskliga liv; den har även gett oss medborgare gemensamma skulder och ännu mindre att säga till om. Den romerske kejsaren hade fel i en sak:
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Othmar Karas
Political group: PPE
Country: Germany
Language: DE

Frau Präsidentin, Herr Kommissar, meine Damen und Herren! Eine Vorbemerkung: Ohne Einstimmigkeitserfordernis im Rat der Mitgliedstaaten hätte die EU die Digitalsteuer heute schon. Denn Kommission und Europäisches Parlament haben sich bereits im Jahre 2018 geeinigt. Mit einem Blockieren muss ein für alle Mal Schluss sein; die Vetorechte müssen weg.  Die Vorschläge des neuen US—Präsidenten Joe Biden und seine Abkehr von bisherigen roten Linien geben den globalen Verhandlungen zwischen 139 Ländern wieder Rückenwind. Und das ist auch mit ein Grund, warum das Europäische Parlament mit dem umfassenden Forderungskatalog zur digitalen Besteuerung neuerlich Druck macht. Wir müssen dafür Sorge tragen, dass die Digital-Riesen ihren fairen Anteil an Steuern zahlen. Das vor allem durch Corona boomende Online—Wesen bedarf fairer Wettbewerbsbedingungen. Die EU braucht neue Eigeneinnahmen. Und wir müssen für mehr Gerechtigkeit zwischen Groß und Klein sorgen.  Wir brauchen die Digitalsteuer. Sie muss kommen – global, und wenn das nicht geht, europäisch. Wir gehen es wieder an.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Jonás Fernández
Political group: S-D
Country: Ireland
Language: ES

Señora presidenta, señor comisario, yo creo que, en estos últimos meses, en Europa hemos logrado cambiar absolutamente el debate sobre los asuntos tributarios.  En primer lugar, la aprobación de Next Generation EU y la emisión de esos 750 000 millones de euros de deuda de la Unión han exigido un acuerdo por parte de las instituciones europeas para reforzar los recursos propios de la Unión, que tienen que servir para amortizar esa deuda. Además, el Reglamento por el que se establece un Mecanismo de Recuperación y Resiliencia obliga a que aquellos Estados que han venido implementando políticas tributarias desleales las revisen, y la condicionalidad —que va a controlar la Comisión— será supervisada también por este Parlamento.  Además de estos avances en Europa, en los últimos días hemos conocido también la propuesta de la Administración Biden para fijar ese tipo mínimo efectivo del 21 % a escala global. Es un anuncio que revoluciona también el debate internacional y que necesita una respuesta europea acorde a ese reto, que dé una oportunidad para fortalecer la capacidad fiscal y las políticas sociales en el conjunto de la Unión.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Mikuláš Peksa
Political group: Verts/ALE
Country: Denmark
Language: EN

Madam President, let me begin with a simple observation: large digital companies are not paying their fair tax shares.  Let me illustrate that with this simple comparison. We have a search engine company in Czechia that is competing with Google directly. They have comparable market shares, they both benefit from Czech digital infrastructure, and they sell space for advertisements to European citizens.  Despite that, the local company’s tax bill is something like 30 times higher than the one of Google. You don’t need a degree in accounting to see that something is wrong. But it gets even worse. A quick glance at the contributions of the digital and non—digital industries paints an even bleaker picture. The effective tax rate of digital companies is only 9.5% on average, compared to 23% for the conventional firms.  This must change and this must change now. European state budgets are bleeding and European companies are losing out to tax evaders. I understand that the OECD is about to reach an agreement to tax the 100 largest multinational companies, and I fully support an approach from the Commission to plan for an EU—wide digital tax. We need an equal playing field for everyone, digital and non—digital.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Pedro Marques
Political group: S-D
Country: Czechia
Language: PT

Senhora Presidente, Caros Colegas, hoje é cada vez mais consensual que precisamos de garantir uma tributação justa onde os gigantes do digital também sejam chamados à responsabilidade. Precisamos de impostos justos. Há uma recuperação para financiar e temos a consciência de que os gigantes do digital ganharam, e ganharam muito, no último ano.  Não podemos ignorar o contributo da Administração Biden para este tema, em particular a proposta de 21% como taxa mínima de impostos para as empresas. Hoje, até o insuspeito FMI aceita e recomenda medidas como esta para o financiamento da crise. Hoje, este Parlamento tem condições de aprovar um texto que vai no caminho certo, dizendo aos Estados europeus que não se aceitam desculpas para não fazer o que é preciso, uma tributação justa dos gigantes do digital e das grandes multinacionais. Os cidadãos esperam justiça fiscal. Chegou a altura de cumprir essa expetativa.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Marek Belka
Political group: S-D
Country: Poland
Language: EN

Madam President, the proposals for a global minimum corporate income tax and the fight against tax havens announced by the Biden administration, great as they are, have to be looked at in a sober manner. Thankfully, the times are changing and the US is back at the table to discuss a global tax reform. This is something we should commend, and I personally am happy that there is more and more that we can build upon politically with our American partners.  Still, we cannot be blinded by the light. First, we need to understand that most of the companies we understand as digital giants might not be covered by the Biden proposal. Furthermore, let us remember that the US and the European tax systems differ. The Americans do not have VAT so they rely on PIT and CIT. Hence, I hope we find a minimum tax rate that can be accepted by all – us, our companies and the Americans with their enterprises. Thus, the game is still on. We need to seriously consider how to effectively tax digital giants. We cannot compromise on this principle.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Evelyn Regner
Political group: S-D
Country: Netherlands
Language: DE

Frau Präsidentin, sehr geehrter Herr Kommissar! Endlich gibt es eine Chance für ein gerechtes Steuersystem –  Ein Steuersystem, das auf physischer Präsenz und nationalen Grenzen basiert, ist schlicht und einfach überholt. Deshalb brauchen wir eine Digitalsteuer; wir brauchen eine Digitalsteuer, die mit einer globalen Körperschaftsteuer einhergeht, und die 21 % sind erst der Anfang – denn die Onlineriesen müssen ihren gerechten Beitrag dazu leisten, und das sind Steuern, die sie endlich zu zahlen haben. Die Zeit ist reif dafür. Wir haben jetzt eine Chance auf Steuergerechtigkeit.
Debate: Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax
Date: WEDNESDAY, 28 APRIL 2021
Speaker: Paolo Gentiloni
Language: EN

But something new is there: first, the crisis made crystal clear the need for these reforms and, second, the global situation is much more promising in this discussion. The US position is a game changer, of course. We will contribute to the debate; we are not only following other proposals. But we believe this proposal is heading precisely in the right direction, and we will support efforts to reach an agreement, as well as subsequent efforts to transpose this agreement into the EU legal framework. At the same time, we will table our proposal for a European digital levy. We deem this possible without undermining the ongoing OECD negotiations. It will be an ambitious and balanced approach, and I’m sure that it will be a common effort from the Commission and Parliament.