4 Amendments of Elisa FERREIRA related to 2011/0203(COD)
Amendment 44 #
Proposal for a directive
Recital 12 a (new)
Recital 12 a (new)
(12a) In order to tackle tax avoidance, the Union should start requiring legal persons to disclose country-by-country reporting; therefore, a credit institution that does not provide country-by-country reporting should not be authorised.
Amendment 109 #
Proposal for a directive
Article 13 – paragraph 2 – point b a (new)
Article 13 – paragraph 2 – point b a (new)
(ba) any credit institution provides country-by-country reporting.
Amendment 505 #
Proposal for a directive
Article 127 – paragraph 1
Article 127 – paragraph 1
1. Where a designated authority, in accordance with Article 126(5), or a relevant third country authority has set a countercyclical buffer rate in excess of 2.5% of the total risk exposure amount referred to in Article 87(3) of Regulation [inserted by OP(EU) No. .../2012 of ... [on prudential requirements for credit institutions and investment firms], the other designated authorities mayshall recognise that buffer rate for the purposes of the calculation by domestically authorised institutions of their institution specific countercyclical capital buffers.
Amendment 509 #
Proposal for a directive
Article 127 – paragraph 2 a (new)
Article 127 – paragraph 2 a (new)