2 Amendments of Lieve WIERINCK related to 2016/0107(COD)
Amendment 94 #
Proposal for a directive
Recital 9
Recital 9
(9) In order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each Member State, theonly key information, which does not act as an obstacle towards the undertaking's competitiveness, should be broken down by Member State. Moreover, information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges. For all other third country operations, the information should be given in an aggregate number. in order to ensure the proportionality of this proposal and its reasonable feasibility.
Amendment 228 #
Proposal for a directive
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Directive 2013/34/EU
Chapter 10 a – Article 48 c – paragraph 3 a (new)
Chapter 10 a – Article 48 c – paragraph 3 a (new)
3a. Member States may allow undertakings to omit information required to be disclosed by this Article when its nature is such that it would be seriously prejudicial to the commercial position of the undertakings to which it relates, including when only a single affiliated undertaking operates in a tax jurisdiction which is not listed in the Union list of non-cooperative jurisdictions for tax purposes. Any such omission shall be disclosed in the report.