8

výsledok(-ky)

Slovo (slová)
Typ publikácie
Oblasť politiky
Autor
Kľúčové slovo
Dátum

Guarantee Fund for External Actions

13-12-2018

The Guarantee Fund for External Actions (GFEA) backs loans and loan guarantees granted to non-EU countries, or to finance projects in non-EU countries. Its objectives are to help protect the EU budget against the risks associated with such loans. The main objective of the actions backed by the GFEA is to support the increase of growth and jobs, and to improve the business environment in developing countries by strengthening the involvement of the private sector. The GFEA also contributes to the European ...

The Guarantee Fund for External Actions (GFEA) backs loans and loan guarantees granted to non-EU countries, or to finance projects in non-EU countries. Its objectives are to help protect the EU budget against the risks associated with such loans. The main objective of the actions backed by the GFEA is to support the increase of growth and jobs, and to improve the business environment in developing countries by strengthening the involvement of the private sector. The GFEA also contributes to the European External Investment Plan, which addresses the root causes of migration, the ongoing refugee crisis and security-related issues.

Country-by-country reporting for multinational enterprise groups

03-05-2016

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information on their global allocation of income, economic activity and taxes paid using a common template. The European Commission has proposed to amend the Directive on administrative cooperation in the field of taxation (DAC) to implement BEPS action 13 on country-by-country reporting (CBCR) in the EU. CBCR would be added to the categories of information subject to automatic exchange of information between Member State tax administrations, under the DAC's exchange mechanism. As a tax measure, Parliament is only consulted and the proposal has to be adopted by the Council. A more recent edition of this document is available. Find it by searching by the document title at this address: http://www.europarl.europa.eu/thinktank/en/home.html

Country-by-country reporting for multinational enterprise groups

15-04-2016

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information ...

New proposals on transparency would provide tax authorities with comprehensive and relevant information on the activities of multinational enterprise (MNE) groups to help countries fight tax avoidance and aggressive tax planning. Action has been designed to be implemented at both international and European Union (EU) levels. In particular, Action 13 of the OECD/G20 BEPS (Base erosion and profit shifting) action plan includes a requirement that MNEs provide all relevant governments with information on their global allocation of income, economic activity and taxes paid using a common template. The European Commission has proposed to amend the Directive on administrative cooperation in the field of taxation (DAC) to implement BEPS action 13 on country-by-country reporting (CBCR) in the EU. CBCR would be added to the categories of information subject to automatic exchange of information between Member State tax administrations, under the DAC's exchange mechanism. As a tax measure, Parliament is only consulted and the proposal has to be adopted by the Council. A more recent edition of this document is available. Find it by searching by the document title at this address: http://www.europarl.europa.eu/thinktank/en/home.html

An Effective Dialogue between Supervisors and Auditors – How Can its Implementation Be Monitored?

17-03-2016

Weak banks and their auditors have incentives to overstate bank asset values. In its dialogue with the auditor, the supervisor should stress the need for unbiased accounting data. However, only a supervisor that does not need to apply regulatory forbearance to distressed banks can credibly insist on receiving unbiased accounting data. The introduction of bail-in as the main avenue to resolve failed banks offers the prospect of ending the need for regulatory forbearance, and of improving the quality ...

Weak banks and their auditors have incentives to overstate bank asset values. In its dialogue with the auditor, the supervisor should stress the need for unbiased accounting data. However, only a supervisor that does not need to apply regulatory forbearance to distressed banks can credibly insist on receiving unbiased accounting data. The introduction of bail-in as the main avenue to resolve failed banks offers the prospect of ending the need for regulatory forbearance, and of improving the quality of accounting data.

Externý autor

Harry Huizinga

Corporate governance: long-term shareholder engagement: Initial Appraisal of a European Commission Impact Assessment

13-04-2015

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the proposal for a Directive of the European Parliament and of the Council amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement, a Directive 2013/34/EU as regards certain elements of the corporate governance statement (COM (2014) 213),and a Commission Recommendation on the quality of corporate governance reporting ...

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the proposal for a Directive of the European Parliament and of the Council amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement, a Directive 2013/34/EU as regards certain elements of the corporate governance statement (COM (2014) 213),and a Commission Recommendation on the quality of corporate governance reporting ('comply or explain') (C(2014) 2165) This note, prepared by the Ex-Ante Impact Assessment Unit for the Committee on Legal Affairs (JURI) of the European Parliament, analyses whether the principal criteria laid down in the Commission’s own Impact Assessment Guidelines, as well as additional factors identified by the Parliament in its Impact Assessment Handbook, appear to be met by the IA. It does not attempt to deal with the substance of the proposal.

ECB Annual Report 2013

19-02-2015

The European Central Bank has to present an annual report each year covering the activities of the European System of Central Banks and monetary policy, for both the year in review and the current year. With the ECB's monetary policy decisions under more scrutiny than ever before, particularly in the light of the decisions made by the January meeting of the Governing Council, the debate in plenary – the only occasion each year on which ECB President Mario Draghi appears before the full Parliament ...

The European Central Bank has to present an annual report each year covering the activities of the European System of Central Banks and monetary policy, for both the year in review and the current year. With the ECB's monetary policy decisions under more scrutiny than ever before, particularly in the light of the decisions made by the January meeting of the Governing Council, the debate in plenary – the only occasion each year on which ECB President Mario Draghi appears before the full Parliament, although he and other members of the Bank's Executive Board meet regularly with the ECON Committee – promises to be far-reaching..

The Extractive Industries Transparency Initiative: state of play

24-06-2014

In 2003, the Extractive Industries Transparency Initiative (EITI) was launched as a voluntary multi-stakeholder initiative for the extractive industries, bringing together governments, industry and civil society. Its main objective has been to create a global transparency standard which allows light to be shed on all payments made by extractive-industry companies to governments of resource-rich developing countries, and to cross-check all revenues received by these governments from the industry.

In 2003, the Extractive Industries Transparency Initiative (EITI) was launched as a voluntary multi-stakeholder initiative for the extractive industries, bringing together governments, industry and civil society. Its main objective has been to create a global transparency standard which allows light to be shed on all payments made by extractive-industry companies to governments of resource-rich developing countries, and to cross-check all revenues received by these governments from the industry.

New legal framework for financial statements

06-06-2013

The current legal framework for financial statements was enacted three decades ago and has been heavily amended since. The Commission’s proposal for a new directive aims at consolidating and simplifying the law, reducing the administrative burden for small undertakings, as well as enhancing the transparency of payments made to govern­ments by the extractive industry.

The current legal framework for financial statements was enacted three decades ago and has been heavily amended since. The Commission’s proposal for a new directive aims at consolidating and simplifying the law, reducing the administrative burden for small undertakings, as well as enhancing the transparency of payments made to govern­ments by the extractive industry.

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