4 Amendments of Sergio Gaetano COFFERATI related to 2016/0107(COD)
Amendment 48 #
Proposal for a directive
Recital 2
Recital 2
(2) The European Parliament in its resolution of 16 December 2015 on bringing transparency, coordination and convergence to corporate tax policies in the Union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection, make the work of tax authorities more efficient, support policy-makers in assessing the current taxation system to develop future legislation and ensure increased public trust and confidence in tax systems and governments. __________________ 18 2015/2010(INL) 2015/2010(INL)
Amendment 75 #
Proposal for a directive
Recital 5 b (new)
Recital 5 b (new)
(5b) The public information provided under Article 48f is an important tool to enhance workers' rights to information and consultation. As stressed by Directive 2002/14/EC of the European Parliament and the Council, public corporate reporting strengthens dialogue and promotes mutual trust within undertakings in order to make employees aware of adaptation needs and promotes employee involvement in the operation and future of the undertaking leading to an increase of competitiveness. Public information on the recent and probable development of the undertaking's or the establishment's activities and economic situation is essential to engage in an informed dialogue within a company.
Amendment 77 #
Proposal for a directive
Recital 6
Recital 6
(6) The public should be able to scrutinise all the activities of a group when the group has certain establishments within the Union. For groups which carry out activities within the Union only through subsidiary undertakings or branches, subsidiaries and branches should publish and make accessible the report of the ultimate parent undertaking. However for reasons of proportionality and effectiveness, the obligation to publish and make accessible the report should be limited to medium-sized or large subsidiaries established and outside the Union. Multinational undertakings are operating worldwide and their corporate behaviour has a substantial impact on developing countries. Providing their citizens access to corporate country-by-country information would allow them and tax administrations in their countries to monitor, assess and/or hold those companies to account. By making the Union, or branches of a comparable size opened in a Member State. The scope of Directive 2013/34/information public for each tax jurisdictions where the multinational undertaking have operations, the EU shwould therefore be extended accordingly to branches opened in a Member State by an undertaking which is established outside the Unionincrease its policy coherence for development and limit potential tax avoidance schemes in countries where domestic resources mobilization has been identified as a key component of the EU development policy.
Amendment 269 #
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2013/34/EU
Article 51 – paragraph 1
Article 51 – paragraph 1