Table of content Programme of the General Assembly
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Procedure of the General Assembly
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Motion for a Resolution by the Committee on Industry, Research and Energy
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Motion for a Resolution by the Committee on Employment and Social Affairs I
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Motion for a Resolution by the Committee on Agriculture and Rural Development
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Motion for a Resolution by the Committee on Human Rights
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Motion for a Resolution by the Committee on Environment, Public Health and Food Safety
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Motion for a Resolution by the Committee on Employment and Social Affairs II
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Motion for a Resolution by the Committee on Economic and Monetary Affairs
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Helsinki 2021 – Digital Regional Session of European Youth Parliament Finland General Assembly, 25. April 2021
Programme of the General Assembly 9:00-9:30
Morning Activity (Optional)
9:30-11:00
GA run-through, Motion for a Resolution by the Committee on Industry, Research and Energy
11:00-11:45
Motion for a Resolution by the Committee on Employment and Social Affairs I
11:45-12:30
Motion for a Resolution by the Committee on Agriculture and Rural Development
12:30-13:30
Lunch
13:30-14:15
Motion for a Resolution by the Committee on Human Rights
14:15-15:00
Motion for a Resolution by the Committee on Environment, Public Health and Food Safety
15:00-15:30
Coffee Break
15:30-16:15
Motion for a Resolution by the Committee on Employment and Social Affairs II
16:15-17:00
Motion for a Resolution by the Committee on Economic and Monetary Affairs
17:10-17:15
Coffee Break
17:15-18:15
Closing Ceremony
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Helsinki 2021 – Digital Regional Session of European Youth Parliament Finland General Assembly, 25. April 2021
Procedure of the General Assembly GENERAL RULES: ● ● ● ●
Committees have the ability to use their Discord text & voice channel for communication during GA. The wish to speak is indicated through the “Raise hand” function on Zoom. Participants will unmute themselves. All delegates are encouraged to vote and refrain from abstaining unless they have a true moral conflict. Resolutions pass if they receive more votes in favour than against.
TIMES: ● ● ● ● ● ●
● ●
Reading out of the topic statement (board) (1 minute) Silent time to view and read the resolution (2 minute) Defence speech (3 minutes) Position speeches (2 x 1.5 minutes) Response to position speeches (1.5 minutes) Open debate - 3 rounds with around 5-6 points each (30 minutes total) - Open debater 1 (1.5 minutes) - Open debater 2 (1.5 minutes) - Open debater 3 (1.5 minutes) Summation speech (1.5 minutes) Voting (3 minutes)
SPEECHES: Defence speech This speech is used by the proposing committee to explain the proposed resolution. A delegate from the proposing committee presents the rationale and context of the resolution, explains the underlying goals and motives of the committee and shows how the current resolution is an efficient way to reach those goals.
Position speech After the defence speech, two committees will be recognised to deliver two position speeches. The speech can either agree with the proposed resolution or disagree with it. In either way, the rationale behind the position should be elaborated on.
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Helsinki 2021 – Digital Regional Session of European Youth Parliament Finland General Assembly, 25. April 2021
The Position Speech should not pick at individual clauses or details but rather prove that the committee delivering this speech fundamentally agrees or disagrees with the content and overall direction of the resolution.
Summation speech During the Summation Speech, a delegate from the proposing committee has the final chance to summarise the debate and use all rhetorical energy and skill to convince the Assembly to vote for their resolution. It will have the structure of a speech, but it can be creative.
OPEN DEBATE: ● ● ● ● ● ●
There will be 3 rounds of debate (the first two themed) lasting for a total of 30 minutes. Only one delegate from a committee may raise their hand and act as the committee placard if they have a point. The chairperson is responsible for ensuring the order of speakers within the committee. Points should refer to either Introductory clauses or Operative Clauses of the resolution, focusing on one singular cohesive idea. Delegates are encouraged to propose alternative solutions and enrich the debate rather than simply asking for clarification. The third open debater will deliver their response, after which, without needing the recognition of the Board, the delegate delivering the Summation speech can take over.
VOTING: ●
The votes will be collected by the Chairpersons via the respective committee channel on Discord. The chairperson will then say the votes when requested by the board member chairing the respective debate.
PLACARDS: Point - “Raise hand” function (delegate) Each delegate will raise their hand on their own in order to make a point. The delegates together with the chair must decide beforehand who raises the hand on behalf of their committee so that no two delegates from the same committee raise their hand at the same time.
Direct Response (2x per debate) - “Raise hand” function (chairperson) This placard can only be used to directly answer a point of the Open Debate. The Direct Response should refer to the core of the last point made and not just be on the same topic.
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Helsinki 2021 – Digital Regional Session of European Youth Parliament Finland General Assembly, 25. April 2021
Therefore, if a Chairperson raises their hand, the Board will immediately recognise the Direct Response. If two or more committees request a Direct Response at the same time, the Board will decide which committee to recognise first.
Point of Personal Privilege - chair types in discord chat This placard may be raised by a Chairperson if a member of the Assembly requests to repeat a point that was inaudible.
Point of Order - chair types in discord chat This placard may be raised by a Chairperson if a member of the Assembly notices that the Board is not following the appropriate procedure.
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MOTION FOR A RESOLUTION BY THE COMMITTEE ON INDUSTRY, RESEARCH AND ENERGY (ITRE)
#DisruptiveTechnology: Artificial Intelligence (AI) is developing fast and boosting digital transformation across industries, raising concerns that current regulatory efforts are not enough to keep up with the constant innovation. With the already-published ethical guidelines on trustworthy AI, what measures can the EU further take to build a legal framework for AI without limiting its progress? Submitted by:
Mafalda Araújo (PT), Loni Beharti (TR), Onur Efe Karaüzüm (TR), Blanca León Buyreu (PT), Giorgos Papadopoulos (GR), Marialena Petropoulou (GR), Olli Tirkkonen (FI), Iva Petrešević (Chairperson, RS)
The European Youth Parliament, A. Concerned that both public institutions and companies lack transparency on the use of personal data, B. Further deploring the existing legislative loopholes and lack of comprehensive regulations regarding AI, which causes misinterpretation of legislation, C. Deeply alarmed that the lack of diverse data sets could lead to discrimination by AI, D. Alarmed that the unregulated use of AI in the military would lead to cyberattacks on confidential, classified, and potentially dangerous information, E. Recognising that Less Economically Developed Countries have fewer opportunities of benefiting from the use of AI due to their high price point, F. Aware of the threat the ‘Deep fake’1 technology poses, potentially leading to false accusations and spreading of misinformation, G. Acknowledging AI's ability to perform repetitive and dangerous jobs, such as mining, as well as to increase the labor productivity by up to 37%, Deep fake refers to the digital altering of images and videos of people by using an Artificial Intelligence algorithm and technique called Deep Learning. 1
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H. Fully aware of the fact that over-regulation of AI might hinder research and innovation in the field, I.
Taking into consideration that the digital illiteracy and people’s lack of education on AI raises concerns about its applications;
Legislation 1. Asks public and private institutions to state their reasons for processing personal data through specific guidelines; 2. Further asks the European Association for Artificial Intelligence2 to enforce legislative bodies and legal agencies to reevaluate and update AI regulations; 3. Calls upon the European Commission to enforce the objectives of the Coordinated Plan on Artificial Intelligence by allocating funds and directing investments and resources to Member States with less financial flexibility; 4. Requests that Member States closely cooperate with The European Defence Agency 3
in ensuring the beneficial and safe use of AI in military services and surveillance
systems through monitoring, limited disclosure, and provision of citizen’s informed consent on the matter; 5. Asks the High-Level Expert Group on Artificial Intelligence4 to come up with specific guidelines for AI bias and put forward comprehensive hiring requirements for programmers responsible for data input in AI; Education and improvement 6. Suggests the European AI Alliance to cooperate with AI-specialised companies in order to improve identification methods; 7. Requests that the European AI Alliance5 provides workers with appropriate AI The European Association for Artificial Intelligence is a representative body for the European Artificial Intelligence community, whose aim is to promote the study, research and application of Artificial Intelligence in Europe. 3 The European Defence Agency (EDA) supports its 26 Member States in improving their defence capabilities through European cooperation, as well as act as an enabler and a facilitator for Ministries of Defence. 4 The High-Level Expert Group on Artificial Intelligence (AI HLEG) is a group of 52 experts from the Academia, civil society, as well as industry appointed by the EU Commission to support the implementation of the European Strategy on Artificial Intelligence. 5 The European AI Alliance is a forum engaged in a broad and open discussion of all aspects of 2
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training, as a means to decrease the unemployment gap; 8. Invites the European AI Alliance to put forward educational courses on AI aimed at informing those working on creating AI regulations of the constant developments in the field; 9. Calls upon Member States to collaborate with NGOs, such as AccessNow6, to introduce school programs that familiarise students with AI machines and their purposes.
Artificial Intelligence development and its impact. 6 AccessNow is a non-governmental organisation whose goal is to defend and extend the digital rights of users at risk around the world. 8
MOTION FOR A RESOLUTION BY THE COMMITTEE ON EMPLOYMENT AND SOCIAL AFFAIRS I (EMPL I)
#MeToo: Despite the Commission’s commitment to a zero tolerance policy for sexual harassment in the workplace, six out of ten European women still suffer sexism at work. What measures can the EU take together with Member States to combat workplace violence and its effects on the health and safety of workers? Submitted by:
Rebekka Barry (FI), Jimena Garcia (ES), Oona Isohade (FI), Alara Karabağ (TR), Jemima Mbuta Mboma, Aleksei Nikolajev (FI), Elli Putkonen (FI), Emeliina Vilo (FI), Teodora Arsenović (Chairperson, RS)
The European Youth Parliament, A. Deeply regretting the fact that 75% of women in qualified professions or top management jobs have experienced sexual harassment at work, B. Deeply concerned by the lack of reporting of sexual harassment in the workplace due to the possibility of employer retaliation1, C. Disturbed by the insufficient amount of support mechanisms for women who suffered sexual harassment, D. Fully alarmed by the public’s lack of knowledge on the sexual harassment legislation, E. Noting with deep concern that sexual harassment perpetrators rarely face consequences, F. Deeply concerned by the salary discrepancies between men and women with women's gross hourly earnings being on average 14.1 % below those of men in the EU, G. Noting with deep regret the normalisation of sexual harassment which leads to its 1
Retaliation is an act of getting revenge. 9
insufficent recognition, H. Bearing in mind that the EU lacks adequate sexual harassment research and clear guidelines regarding the employer’s responsibility to prevent violence and harassment in the workplace, I.
Fully alarmed by the lack of education on the concept of enthusiastic consent2;
Workplace measures 1. Recommends Member States to urge employers to minimise the prevalence of sexual harassment in workplaces by taking preventative measures such as educating employees and hiring a guidance counselor who will monitor and provide psychological help on sexual harassment issues; 2. Instructs Member States to stand against victim blaming by mandating business owners and workplace managers to anonymously report sexual harassment incidents to the authorities; 3. Encourages Member States to ensure that victims of sexual harassment have access to all necessary resources by providing them with free rape kits3 and psychological counseling; 4. Urges employers to invite a legal counselor to the workplace trainings in order to introduce and clarify the legal processes of reporting sexual harassment; Legislative measures 5. Encourages Member States to advance the process of reporting and condemning sexual harassment by setting up a task force which will assess and improve the pre-existing legislation; 6. Asks National Ministries of Labour to enact laws that ensure both male and female workers within the same rank earn equal salary; 7. Calls upon Member States to compel the police forces to thoroughly investigate cases of sexual harassment; 2
Enthusiastic consent is about ensuring that all parties to sexual acts are enthusiastically consenting to everything that happens. 3 A rape kit is a package of items used by medical personnel for gathering and preserving physical evidence following an allegation of sexual assault. 10
8. Suggests Non-Governmental Organisations to condone societies that normalise sexual harassment by raising awareness through activistic events; 9. Calls upon the European Commission to take unified action and implement an EU-wide legislation banning all forms of sexual harassment; 10. Proposes Member States to raise awareness on the importance of the enthusiastic consent by including it in the school curricula.
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MOTION FOR A RESOLUTION BY THE COMMITTEE ON AGRICULTURE AND RURAL DEVELOPMENT (AGRI)
#YearoftheCAP: The new European Green Deal is pushing for sustainable and eco-friendly agriculture in the post-2020 Common Agricultural Policy (CAP). Considering the limited resources and lack of support, farmers are finding it difficult to implement environmental protection measures in their agricultural practices. In this context, how can the EU support both farmers and Member States in the transition towards a greener CAP? Submitted by:
Ela Akar (TR), Sara Argentin (ES), Mara Andreescu (RO), Leo Huang (FI), Zeynep Isik (TR), Emilia Luiro (FI), Aina Puig (ES), Raphael Gross-Chartuni (NL)
The European Youth Parliament, A. Stresses that the CAP is not flexible enough to adapt to the future developments in the agricultural sector, environment and agrotechnology, B. Alarmed that the current criteria for direct funding is based on the size and market share of a farm, C. Concerned by the insufficient financial support for small farms inhibiting them to shift towards sustainable and circular practices, D. Seriously concerned by the market dominance of big farms which undermines fruitful competition, E. Emphasises the lack of social awareness regarding the misuse of CAP funding in the agricultural industry, F. Deeply disturbed by the lack of transparency in the implementation of the CAP resulting in fraudulent practices and misuse of available CAP direct payments, G. Deeply concerned by the necessity for farmers in certain Member States to have close political ties to the ruling parties in order to have equal access to land, H. Aware that further addition to the transparency and monitoring of CAP payments 12
increases the bureaucratic burden placed upon farmers;
Future funding 1. Instructs the Directorate-General for Agriculture and Rural Development1 (DG AGRI) and the Institute for European Environmental Policy2 to review the CAP every four years to ensure optimal flexibility and efficacy; 2. Urges the DG AGRI to link direct funding to environmental criteria for up to 40% for big farms and 20% for small farms; 3. Suggests that the DG AGRI provide small farms with eco-schemes that ensure their ability to adapt to the European Green Deal; 4. Designates the European Commission to raise awareness regarding the misuse of CAP funds by: a. developing a media campaign on both digital platforms and television, b. promoting the consumption of products produced by small farms;
Corruption and bureaucracy 5. Requests the European Commission to put forward more rigorous criteria on Member States’ financial reports concerning the use of CAP funding; 6. Calls upon the European Public Prosecutor’s Office3 to prioritise a large-scale investigation on CAP policy and fraudulent political ties within Member States; 7. Emphasises the importance of limiting any additional bureaucratic burden caused by the implementation of OC five and six, while streamlining the overall process of requesting CAP funding.
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The DG AGRI is responsible for the agricultural and rural development within the EU and all aspects of the CAP. 2 The Institute for European Environmental Policy plays an important role in informing and influencing the development of agricultural and rural EU policies while maintaining a focus on sustainability. 3 The EPPO is an independent body within the EU which safeguards the EU budget against crimes such as fraud and corruption. 13
MOTION FOR A RESOLUTION BY THE SUBCOMMITTEE ON HUMAN RIGHTS (DROI) #PeacefulProtest: With the COVID-19 restrictions limiting the right to protest within the EU, many peaceful protesters faced arbitrary arrests and violence, according to Amnesty International’s Report. How can Member States safeguard the right to protest and ensure free speech, while implementing the public health measures necessary to prevent the spread of COVID-19? Submitted by:
Rana Arman (TR), Elaine Byman (FI), Maliina Heikkilä (FI), Emma Kosonen (FI), Kim Saaristo (FI), Julia Selin (FI), Matilda Westerlund (FI), Sarah Benešová (CZ, Chairperson)
The European Youth Parliament, A. Affirming that the COVID-19 prevention measures have prompted the restriction of fundamental rights, such as the freedom of assembly and speech, B. Noting that while the right to protest remains, people find it challenging to protest safely and legally, C. Concerned by local authorities’ misuse of power when dealing with protests during the pandemic which threatened people’s rights and safety, D. Aware that the ongoing stringent COVID-19 restrictions within the EU have caused wide distress and resulted in protests against the strict pandemic regulations, E. Alarmed by the lack of coordinated vaccination efforts, which is prolonging the pandemic restrictions;
Safe protesting 1. Calls upon Non-Governmental Organisations to promoted new ways of protesting such as digital protesting and social media campaigns, in order to abide both
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Article 121 and the safety measures implemented in Member States; 2. Calls upon Member States to remind the public about the safety guidelines for protesting during the pandemic through public service announcements2;
National law enforcement 3. Requests Member States to provide an updated training programme for their law enforcement officials in order to limit the abuse of power towards protestors; 4. Invites Member States to prioritise the safeguarding of protesters’ rights from unjustified actions law enforcement authorities might take against them; 5. Suggests Member States develop a judicial process meant to penalise law enforcement officials who misuse their power over protestors; 6. Encourages the Directorate-General for Health and Food Safety3 to direct funding to the creation of more efficient and equally-distributing vaccination schemes within the EU.
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Article 12 of the EU Charter of Fundamental Rights is ensuring all EU citizens of the freedom of assembly and of association. 2 Public service announcements (PSAs) are messages disseminated chargelessly to the public to spread awareness about social issues and affairs. 3 The Directorate-General for Health and Food Safety is ensuring that the legislation regarding the food safety and health is properly enforced and implemented. 15
MOTION FOR A RESOLUTION BY THE COMMITTEE ON ENVIRONMENT, PUBLIC HEALTH AND FOOD SAFETY (ENVI)
#MoveforMentalHealth: The COVID-19 pandemic has caused unprecedented hazards to mental health globally, with 56% of young adults reporting symptoms of anxiety and/or depressive disorders. How can the European Commission move beyond the urgency-driven medical solutions and focus on developing an EU-wide strategy for mental health?
Submitted by:
Deniz Cenikli (TR), Alice Gilardi (IT), Martina Murúa (ES), Petra Moldovan (RO), Elisavet Nitsa (GR), Lauri Valola (FI), Matilda Vänskä (FI), Chengji Zhao (Chairperson, NL)
The European Youth Parliament, A. Concerned by the pandemic-induced education gap caused by the poor quality of online schooling and the dramatic decrease in social interactions, B. Emphasising the insufficient action taken by the EU to protect people’s mental health during the pandemic, C. Aware that the socioeconomic fallouts caused by Infection Prevention and Control (IPC)1 measures resulted in an increase in the unemployment rate, further causing an elevation in the feeling of hopelessness and mental disorders, D. Realising that preventative measures of mental health problems are more effective than their prescribed treatment, E. Taking into consideration that the unpredictable situation caused by the COVID-19 pandemic has led to a decrease in working people’s motivation levels, F. Deeply concerned that the lack of physical interactions between loved ones causes several mental health issues with the elderly being the most vulnerable,
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Examples of IPCs include lockdown and reduced working hours. 16
G. Concerned by the increased number of diagnosis of chronic disorders2 following the COVID-19 pandemic, H. Pointing out that the increased mental health issues caused by the pandemic has increased the demand of unnecessary medication which is known to have several possible negative side-effects, I.
Concerned that the stigma that surrounds mental disorders prevents people from seeking the necessary help;
Educational crisis 1. Encourages Member States to provide adequate training for their teachers on making use of the digital resources as means of keeping students engaged in the classroom; 2. Invites Member States to provide access to the internet for those in need by creating common centres equipped with computers and other digital resources; 3. Recommends Member States train teachers on detecting the early signs of mental disorders in students; Unemployment 4. Asks Member States to cooperate with the Centre for the Promotion of Imports from developing countries (CBI)3 to create an online platform in order to help citizens find a suitable job in their surrounding area; 5. Suggests that Member States cooperate with CBI provide a free service through which life coaches help unemployed people organise and plan their careers; 6. Calls upon Directorate-Generate for Health and Food Safety of the European Commission to increase funding for mental health research and educate the public on how to seek help;
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Chronic disorders are illnesses that affect one’s ability to think, feel and respond, which can result in deviant behaviour. Occasionally, these can be long lasting, in which case they are called chronic mental disorders. 3 This body is focussed on strengthening the sustainability of SMEs in developing countries. In this case, they promote and create decent jobs. 17
Medical help 7. Asks Member States to increase the strictness of medicine-prescription legislation as a means to reduce the amount of medication that is used by patients; 8. Invites Non-Governmental Organisations to raise public awareness on mental health issues through seminars and encourage people to get enough professional psychological help; 9. Proposes Member States to cooperate with national suicide prevention organisations and put forward an emotional support hotline targeted towards people who are in need of psychological or psychiatric help.
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MOTION FOR A RESOLUTION BY THE COMMITTEE ON EMPLOYMENT AND SOCIAL AFFAIRS II (EMPL II) #TheBarriersWeFace: With the 2010–2020 European Disability Strategy having made limited progress, people with disabilities continue to face significant challenges such as social exclusion, poverty and discrimination. What measures can the EU take to prioritise the social inclusion of people with disabilities and ensure their access to public services? Submitted by:
Alina Akural (FI), Patricia Calache (ES), Julia Dietz (FI), Eylül Eren (TR), Panagiotis Frantzolas (GR),
Athanasia Georgiadou (GR),
Maria Nitsa (GR), Rigel Hadushi (Chairperson, AL)
The European Youth Parliament, A. Concerned by the insufficient legal measures in place aimed at ensuring persons with disabilities’ right to contribute in the society, B. Regretting that the number of women with mental disabilities that have been sexually assaulted is twice as high as the one for women without intellectual disabilities, C. Aware that some individuals with mental disabilities may struggle with ackowledging acts of sexual harassment, D. Alarmed by the of lack of accessible public places for people with disabilities, E. Concerned by the fact that 28.7 % of persons with disabilities in the EU are at risk of poverty or social exclusion, F. Noting with deep concern that stereotypes, bullying or any sort of discrimination against people with disabilities leads to social exclusion, G. Alarmed that the employment rate of persons with disabilities is 50% while the one for the rest of the population is 68%, H. Keeping in mind the social inequality people with disabilities still face, I.
Noting that people with disabilities have a higher chance of contracting COVID-19, 19
resulting in losing their job and experiencing loneliness due to social exclusion, J. Concerned by the negative impact the COVID-19 pandemic has had on people with disabilities due to limited access to healthcare and a lack of understanding and adjusting timely to the situation; EU level playing field 1. Calls upon the European Commission to inform people with disabilities about their legal rights by providing them with free legal counseling; 2. Urges the European Commission to fund and organise events, media campaigns and programs that raise awareness and aim to inform EU citizens about people with disabilities and their rights; 3. Requests the European Commision to create funding programs targeted at financially supporting families with persons with disabilities that have experienced economic struggles due to COVID-19; 4. Calls upon the European Commission to update national transportation systems across Europe to be inclusive of people with disabilities; 5. Urges the European Commission to launch school activities that promote social inclusion and enable students to engage with students with disabilities;
National level measures 6. Asks Member States to provide educational courses and webinars to students, teachers, educational staff and the families of the people with disabilities in order to eliminate stereotypes; 7. Calls upon Member States to put forward hotlines and social platforms for persons with disabilities as a means of facilitating discussions on the problematic situations they faced, such as abuse or sexual assault; 8. Asks employers to ensure the accessibility of the workspace by setting wheelchair ramps as well as assistive technology for blind people.
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MOTION FOR A RESOLUTION BY THE COMMITTEE ON ECONOMIC AND MONETARY AFFAIRS (ECON)
#DigiTax: The COVID-19 pandemic caused a widespread shift to the digital services that brought forth a pressing need to update the corporate tax system by implementing digital taxation on earnings from online processes. With growing concerns that an EU-wide digital tax would hinder Europe’s digitalisation, how can the EU build a fair tax system, while supporting innovation in the digital field? Submitted by:
Robert Iatan (RO), Allen Li (FI), Oona Marttinen (FI), Henri Puura (FI), Dimitris Sideris (GR), Kirill Sorokin (FI), Mikko Xu (FI), Isidora Popaj (AL)
The European Youth Parliament, A. Fully aware that the current tax structures are outdated, failing to include and taxate data and knowledge sharing as a means of generating revenue, B. Concerned by the large discrepancies in the effective tax rate between traditional and digital businesses, with the traditional businesses being taxed at 23.2% compared to 9.5% for digital ones, C. Aware that the high digital tax could harm Europe's economic competitiveness, as well as hurt European technological and entrepreneurial development in the global scale, D. Realising that certain ideological differences between Member States together with the existing Euroscepticism1 may cause barriers in the implementation of an EU-wide tax, E. Deeply concerned that the large difference between digital tax percentages across the EU encourages transnational companies to take advantage and locate in tax-havens,
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Euroscepticism means criticism of the EU and European integration. 21
F. Alarmed that companies can establish their physical presence in low-tax countries in order to be liable for less tax payment, G. Acknowledges efforts by international organisations, such as the Organisation for Economic Co-operation and Development (OECD)2, and by several Member States, such as France and Italy, to introduce a digital levy3, H. Noting that startups and other Small and Medium-sized Enterprises (SMEs) in the digital industry may not have enjoyed the same increases in revenues as larger digital businesses experienced, I.
Conscious about the EU’s geopolitical relations with third countries4 which may be affected through the implementation of the digital tax on US and China-based big tech companies;
EU level playing field 1. Recommends the European Commission implement the digital levy throughout the EU as a means to disrupt the use of national tax-efficient jurisdictions; 2. Requests the European Commission to provide Member States with information on the benefits of digital taxation; 3. Suggests the European Commission to legislate for a digital levy to include taxation on the generation and transfer of intangible digital assets and commodities, such as data; 4. Recommends the European Commission to ensure the financial stability of the EU by repaying the debts accrued to fund the EU-wide post-pandemic recovery fund with the money incurred from digital levies; 5. Encourages the European Commission to adopt a progressive digital tax in order to ensure equity between SMEs and large digital companies;
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Organisation for Economic Co-operation and Development (OECD) is an international economic organisation with 37 members, focusing on stimulating economic progress and world trade. 3 Digital levy is a digital tax. 4 A third country is any non-EU/EEA nation. 22
International cooperation 6. Urges Member States to collect feedback on digital taxation through fruitful conversation with non-governmental organisations, businesses of any type and general public; 7. Requests Member States to further cooperate with the OECD in preventing the lack of coordination between different fiscal systems and economic organisations; 8. Encourages Member States to facilitate liaison offices’ communication with the OECD on implementing the EU tax proposals in line with the OECD recommendations; 9. Encourages the EU to facilitate international dialogue with the United States of America on the implementation of digital tax.
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