3 Amendments of Philippe LAMBERTS related to 2010/2102(INI)
Amendment 5 #
Draft opinion
Paragraph 1 – point 3
Paragraph 1 – point 3
3. Calls on the Commission to adopt more stringent criteria for the identification of tax havens and to work towards an internationally binding multilateral automatic tax-information exchange agreement, including for trusts and foundations, envisaging countermeasures in the event of non-compliance;
Amendment 9 #
Draft opinion
Paragraph 1 – point 3 a (new)
Paragraph 1 – point 3 a (new)
3 a. Calls for the introduction of a tax on financial transactions, the revenue from which would improve the functioning of the market by reducing speculation and help to finance global public goods such as development and the fight against climate change, and reduce public deficits; considers that such a tax ought to be as broadly based as possible but, failing that, that the financial transaction tax should be introduced as a first step at the EU level; calls on the Commission to swiftly produce a feasibility study taking into account the global level playing field and come forward with concrete legislative proposals;
Amendment 13 #
Draft opinion
Paragraph 1 – point 7
Paragraph 1 – point 7
7. Calls for modernisation of the Transparency Directive to uniformly requirethe introduction of country-by- country financial reporting obligations for cross border companies, including pre- and post tax profits. For listed companies, that fall under the scope of the Directive to report their financial accounts in every country in which they operateis can be achieved through the modernisation of the Transparency Directive, but further legislation in the framework of EU accounting law is needed to ensure all sectors and all companies are uniformly covered. Calls upon the Commission to list and explore all options in its upcoming Communication on country by country reporting.