7 Amendments of Fiona HALL related to 2013/0110(COD)
Amendment 34 #
Proposal for a directive
Recital 6 a (new)
Recital 6 a (new)
(6a) Social matters includes responsible behaviour on tax planning to ensure that a fair share of tax is paid in the right place and that aggressive tax avoidance is averted.
Amendment 40 #
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) The European Council of 22 May 2013 called for the mandatory introduction of country-by-country reporting for all large companies and groups as part of the revision of this Directive. Therefore, in order to provide for enhanced transparency of payments made to governments, large undertakings and public interest entities should disclose material payments made to governments in the countries in which they operate. Such disclosures should be published, where possible, as an annex to the annual financial statements or to the consolidated financial statements of the undertaking concerned.
Amendment 41 #
Proposal for a directive
Recital 11 b (new)
Recital 11 b (new)
(11b) To mitigate aggressive tax planning and avoidance by EU undertakings, Member States should introduce general anti-avoidance rules (GAAR) in line with the European Commission Recommendation on Aggressive Tax Planning on the 12th December 2012 and the OECD Progress Report to the G20 on 5th September 2013. Furthermore, large undertakings in the Union should also make public a report on their aggressive tax planning systems, including other relevant information.
Amendment 43 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) The supply chain of an undertaking can become disconnected from source and liability and can therefore pose significant risks not only to the undertakings themselves, but also to the wider society as a result of their business operations. It is therefore important that undertakings perform due diligence on their supply chains, including where they use sub- contractors and that these particular policies are disclosed in order to mitigate such risks and inform stakeholders of the assessments they have undertaken.
Amendment 50 #
Proposal for a directive
Article 1 – paragraph 1 – point a
Article 1 – paragraph 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – subpoint iii a (new)
Article 46 – paragraph 1 – point b – subpoint iii a (new)
(iiia) a description of the company's due diligence policy for its administrative, management and supervisory bodies with regard to its supply chains and sub- contractors at least in the areas relating to environmental, social and employee matters, respect for human rights, anti- corruption and bribery. The description should also include the objectives of this due diligence policy, how it has been implemented and the results in the reporting period.
Amendment 58 #
Proposal for a directive
Article 2 – paragraph 1 – point a
Article 2 – paragraph 1 – point a
Directive 83/349/EEC
Article 36 – paragraph 1 – subparagraph 4 – point iii a (new)
Article 36 – paragraph 1 – subparagraph 4 – point iii a (new)
(iiia) a description of the group's due diligence policy for its administrative, management and supervisory bodies with regard to its supply chains and sub- contractors at least in the areas relating to environmental, social and employee matters, respect for human rights, anti- corruption and bribery. The description should also include the objectives of this due diligence policy, how it has been implemented and the results in the reporting period.
Amendment 59 #
Proposal for a directive
Article 3 – paragraph 2 a (new)
Article 3 – paragraph 2 a (new)
Directive 2013/34/EU
Chapter 10 (new) – Article 41 – paragraph 6
Chapter 10 (new) – Article 41 – paragraph 6