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Procedure

Digital taxation: OECD negotiations, tax residency of digital companies and a possible European Digital Tax

2021/2010(INI)·9th term·BUDG / ECON·INI - Own-initiative procedure·CompletedProcedure completed
Subjects: Information and communication technologies, digital technologies · Company taxation
Rapporteurs (the Member appointed to lead Parliament's work on this text): SCHWAB Andreas (EPP), HLAVÁČEK Martin (Renew)
Summary

Own-initiative report on digital taxation, OECD negotiations, the tax residency of digital companies and a possible European Digital Tax. Amendments debate an EU digital levy as a new own resource under the Interinstitutional Agreement, the OECD/G20 negotiations on digital taxation, countering tax base erosion, treatment of SMEs and start-ups, and using revenues toward repaying the EU Recovery Instrument.

Procedure timeline

  1. Committee amendments tabled
    1 Mar 2021
  2. Plenary vote — Passed
    28 Apr 2021 · On the motion for a resolution
  3. Procedure completed
296
Amendments
distinct, in window
53
Members
tabled at least one
2
Committee(s)
1 Mar 2021
Dates

Plenary votes

4 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

  1. Show the 1 earlier votes
    1. 28 Apr 2021Passedoutcome from totals
      On amendment 1
      Official label: Am 1 · what was voted ↗
      574 for48 against79 abstentions4 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 28 Apr 2021Passedoutcome from totals
    On amendment 2
    Official label: Am 2 · what was voted ↗
    648 for33 against20 abstentions4 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 28 Apr 2021Passedoutcome from totals
    On amendment 3
    Official label: Am 3 · what was voted ↗
    529 for102 against70 abstentions4 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  4. 28 Apr 2021Main votePassedoutcome from totals
    On the motion for a resolution
    Official label: Proposition de résolution · what was voted ↗
    549 for70 against75 abstentions11 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only

Official amendment documents

PE680.807 ↗PE681.055 ↗

Connections

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See these connections as a navigable graph — and walk from there to anything else.

Explore the graph
Full record

Members who amended this procedure

53 Members · by amendment count
1🇩🇰
Niels FUGLSANG
Socialists & Democrats · Denmark
41
2🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
40
3🇵🇹
Margarida MARQUES
Socialists & Democrats · Portugal
38
4🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
34
5🇵🇹
Pedro MARQUES
Socialists & Democrats · Portugal
34
6🇫🇷
Damien CARÊME
The Left (GUE/NGL) · France
34(34 solo)
7🇭🇺
Csaba MOLNÁR
Socialists & Democrats · Hungary
27
8🇫🇮
Eero HEINÄLUOMA
Socialists & Democrats · Finland
27
9🇩🇪
Martin SCHIRDEWAN
The Left (GUE/NGL) · Germany
23(23 solo)
10🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
22(8 solo)
11🇩🇪
Andreas SCHWAB
European People's Party (EPP) · Germany
17(3 solo)
12🇳🇱
Caroline NAGTEGAAL
Renew Europe · Netherlands
13(3 solo)
13🇩🇰
Linea SØGAARD-LIDELL
Renew Europe · Denmark
13
14🇮🇹
Elisabetta GUALMINI
Socialists & Democrats · Italy
12
15🇩🇪
Gunnar BECK
Identity & Democracy · Germany
12(12 solo)
16🇮🇪
Billy KELLEHER
Renew Europe · Ireland
11
17🇩🇪
Nicola BEER
Renew Europe · Germany
11(11 solo)
18🇩🇪
Engin EROGLU
Renew Europe · Germany
11(1 solo)
19🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
11
20🇮🇹
Francesca DONATO
Non-attached · Italy
11(1 solo)
21🇫🇷
Hélène LAPORTE
Identity & Democracy · France
10(2 solo)
22🇸🇪
Jessica POLFJÄRD
European People's Party (EPP) · Sweden
10(10 solo)
23🇫🇷
David CORMAND
Greens / EFA · France
9
24🇩🇪
Rasmus ANDRESEN
Greens / EFA · Germany
9
25🇫🇷
Valérie HAYER
Renew Europe · France
9

The amendments, in full text

296 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

The full amendment texts load as you scroll here.