Elisabetta Gardini (PPE), in writing. ‒ I supported this proposal as it will introduce a much needed directive to combat major tax evasion and avoidance; the proposals aim to focus on multi-national enterprises with large assets in several countries. I think this is a good and important part of the proposal as it is the multi-national enterprises that have the means and infrastructure to avoid taxes on a grand scale. It is important that we keep red-tape and bureaucracy for medium and smaller-sized companies as well as individual citizens to minimum and in this regard I welcome the proposal’s focus and restriction on the ‘country by country’ reports to major multi-national enterprises with assets over EUR 750 000 000.