Activities of Pervenche BERÈS related to 2016/0107(COD)
Plenary speeches (2)
Disclosure of income tax information by certain undertakings and branches (debate) FR
Disclosure of income tax information by certain undertakings and branches (debate) FR
Amendments (9)
Amendment 55 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) The International Accounting Standards Board (IASB) should upgrade the relevant International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS) to ease the introduction of public country- by-country reporting requirements.
Amendment 59 #
Proposal for a directive
Recital 4 b (new)
Recital 4 b (new)
(4b) Public country-by-country reporting has already been established in the European Union for the banking sector by Directive 2013/36/EU as well as for the extractive and logging industry by Directive 2013/34/EU.
Amendment 63 #
Proposal for a directive
Recital 4 c (new)
Recital 4 c (new)
(4c) More transparency in financial disclosure results in a win-win situation as tax administrations will be more efficient, civil society more involved, employees better informed, investors less risk-averse and undertakings will benefit from better relations with these stakeholders, resulting in more stability, along with easier access to finance due to a clearer risk profile and an enhanced reputation.
Amendment 64 #
Proposal for a directive
Recital 4 d (new)
Recital 4 d (new)
(4d) Public disclosure will increase the coherence of the EU development policy by helping third countries' tax administrations suffering from technical or financial weakness and difficulties to ensure an appropriate monitoring of the EU funding they receive.
Amendment 72 #
Proposal for a directive
Recital 5
Recital 5
(5) Enhanced public scrutiny of corporate income taxes borne by multinational undertakings carrying out activities in the Union is an essential element to further foster corporate social responsibility, to contribute to the welfare through taxes, to promote fairer tax competition within the Union through a better informed public debate and to restore public trust in the fairness of the national tax systems. Such public scrutiny can be achieved by means of a report on income tax information, irrespective of where the ultimate parent undertaking of the multinational group is established.
Amendment 74 #
Proposal for a directive
Recital 5 a (new)
Recital 5 a (new)
(5a) The European Commission has defined corporate social responsibility (CSR) as the responsibility of enterprises for their impact on society. CSR should be company led. Public authorities can play a supporting role through a smart mix of voluntary policy measures and, where necessary, complementary regulation. Companies can become socially responsible either by following the law or by integrating social, environmental, ethical, consumer or human rights concerns into their business strategy and operations, or both.
Amendment 103 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) Trade unions and employees of multinational undertakings should be regularly and duly informed of the situation of the undertaking, including the number of employees employed on a full-time equivalent basis, the amount of profit made and of income tax paid, and the objectives and future investment plan of the undertaking. This should be in addition to the requirements set out in Directive 2002/14/EC.
Amendment 239 #
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 d – paragraph 1a (new)
Chapter 10 a – Article 48 d – paragraph 1a (new)
1a. The report shall be made available in at least one foreign language of large audience to ensure that public monitoring is not restricted by any linguistic barrier.
Amendment 264 #
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 i a (new)
Chapter 10 a – Article 48 i a (new)
Article 48ia Common template for the report The Commission shall, by means of implementing acts, lay down the common template to which Article 48b(1), (3), (4) and (6) and Article 48c(5) refer. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 50(2). In addition, the Commission shall publish on its website a freely accessible guide book explaining each elements of Article 48c(2) to provide citizens with basic knowledge to understand and interpret these figures.