Ian Hudghton (Greens/EFA) ‒ While this Report suggests a number of positive measures, I remain of the view that Member States should retain full competence over decisions concerning taxation and I disagree with the notion that the EU should have tax powers. I therefore I voted against all text concerning the Common Consolidated Corporate Tax Base (CCCTB) including paragraphs 29, 97, 114, 116, 117, 118. On the other hand, I voted in favour of protecting Whistleblowers (Paragraph 143, Amendment 21) and supported the call for the Commission "to fully implement the EU Ombudsman's recommendations regarding the composition of expert groups" (Paragraph 127). Moreover I welcome measures to increase transparency regarding the activities of multinational companies is essential for ensuring tax administrations are able to effectively combat BEPS (Paragraph 135). The positive aspects in the report allowed me, on balance, to support it in the final vote.