2 Amendments of Patrizia TOIA related to 2015/2010(INL)
Amendment 29 #
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Reiterates its position that multinational companies in all sectors should disclose in their financial statements, by Member State and by third country in which they have an establishment, a comprehensive range of aggregated information, including their profit or loss before tax, taxes on profit or loss, number of employees, assets held, tax rulings issued by tax authorities etc. (country-by-country reporting); underlines the importance of making this information easily available to the public, possibly in the form of a central EU register; calls on the Commission to take any necessary step to reach this objective;
Amendment 44 #
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Believes that the European single market needs a more transparent, cooperative and progressively harmonised taxation framework in order to function effectively; stresses the fact that, in the current situation, the European SMEs can face unfair competition compared to MNCs, which could artificially design their structure in order to lower their tax rates;