9

výsledok(-ky)

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

Towards a binding international treaty on business and human rights

08-11-2018

With its extended value chains, economic globalisation has brought numerous opportunities while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, and a lack of accountability resulting from legal rules shielding ...

With its extended value chains, economic globalisation has brought numerous opportunities while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, and a lack of accountability resulting from legal rules shielding corporate interests. This situation has created a pressing need to establish international norms regulating business operations in relation to human rights. So far, the preferred approach has been 'soft', consisting of the adoption of voluntary guidelines for businesses. Several sets of such norms exist at international level, the most notable being the United Nations Guiding Principles on Business and Human Rights. Nevertheless, while such voluntary commitments are clearly useful, they cannot entirely stop gross human rights violations (such as child labour, labour rights violations and land grabbing) committed by transnational corporations, their subsidiaries or suppliers. To address the shortcomings of the soft approach, an intergovernmental working group was established within the United Nations framework in June 2014, with the task of drafting a binding treaty on human rights and business. After being reluctant at the outset, the EU has become involved in the negotiations, but has insisted that the future treaty's scope should include all businesses, not only transnational ones. The 'Zero Draft' published in July does not reflect the EU's position on this point. It has been welcomed by experts for its more precise focus on prevention, on effective remedies and access to justice for victims, and on companies' liability for their subsidiaries and suppliers in third countries. The European Parliament is a staunch supporter of this initiative and has encouraged the EU to take a positive and constructive approach. This is a further updated edition of a Briefing published in April 2018, PE 620.229.

Common corporate tax base (CCTB)

15-06-2018

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different ...

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal. The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.

Towards a binding international treaty on business and human rights

23-04-2018

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding ...

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding corporate interests. This situation has created a pressing need to establish international norms regulating business operations in relation to human rights. So far, the preferred approach has been 'soft', consisting of the adoption of voluntary guidelines for businesses. Several sets of such norms exist at international level, the most notable being the UN Guiding Principles on Business and Human Rights. Nevertheless, while such voluntary commitments are clearly useful, they cannot entirely stop gross human rights violations (such as child labour, labour rights violations and land grabbing) committed by transnational corporations, their subsidiaries or suppliers. To address the shortcomings of the soft approach, an intergovernmental working group was established within the UN framework in June 2014, with the task of drafting a binding treaty on human rights and business. After being reluctant at the outset, the EU has become involved in the negotiations, but has insisted that the future treaty's scope should include all businesses, not only transnational ones. The EU's position on this issue has been disregarded by the UN intergovernmental working group until now, which raises some questions about the fairness of the process. The European Parliament is a staunch supporter of this initiative and has encouraged the EU to take a positive and constructive approach. This is an updated edition of a briefing published in July 2017: PE 608.636.

Towards a binding international treaty on business and human rights

11-07-2017

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding ...

With its extended value chains, economic globalisation has provided numerous opportunities, while also creating specific challenges, including in the area of human rights protection. The recent history of transnational corporations contains numerous examples of human rights abuses occurring as a result of their operations. Such corporations are known to have taken advantage of loose regulatory frameworks in developing countries, corruption, or lack of accountability resulting from legal rules shielding corporate interests. This situation has created a pressing need to establish international norms regulating business operations in relation to human rights. So far, the preferred approach has been 'soft', consisting of the adoption of voluntary guidelines for businesses. Several sets of such norms exist at international level, the most notable being the UN Guiding Principles on Business and Human Rights. Nevertheless, while such voluntary commitments are clearly useful, they cannot entirely stop gross human rights violations (such as child labour, labour rights violations and land grabbing) committed by transnational corporations, their subsidiaries or suppliers. To address the shortcomings of the soft approach, an intergovernmental working group was established within the UN framework in June 2014, with the task of drafting a binding treaty on human rights and business. After being reluctant at the outset, the EU has become involved in the negotiations, but has insisted that the future treaty's scope should include all businesses, not only transnational ones. The European Parliament is a staunch supporter of this initiative and has encouraged the EU to take a positive and constructive approach.

Effective Corporate Tax Rate” and “Digital Business Establishment” in the Corporate Tax Base Proposals

10-05-2017

On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions ...

On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions in Article 114, par.2 TFEU). The purpose of the proposals is to establish common rules for corporate taxes and to make it possible for corporations to submit a single consolidated tax declaration for the corporation’s activities to the tax authority in only one EU Member State. The proposals shall ensure a corporate tax system that encourages fairness in the internal market as currently businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems (generally, corporate income is taxed at national level).

The ERANET scheme

21-10-2016

The ERANET scheme, developed in 2002, was the first instrument to support joint programming of national research activities. The scheme created networks of programme owners and programme managers from national or regional research funding institutions, to foster mutual knowledge and exchange of good practices. However, the instrument revealed existing national administrative and legal barriers that prevent the implementation of transnational joint programmes, and thus had a limited impact on the ...

The ERANET scheme, developed in 2002, was the first instrument to support joint programming of national research activities. The scheme created networks of programme owners and programme managers from national or regional research funding institutions, to foster mutual knowledge and exchange of good practices. However, the instrument revealed existing national administrative and legal barriers that prevent the implementation of transnational joint programmes, and thus had a limited impact on the fragmentation of the research landscape.

Common European Sales Law: Research Paper on the Economic Aspects of the European Commission's Impact Assessment

15-02-2013

In recent years, an extensive debate has evolved on the need for harmonisation of European sales law, with the existing diversity of contract laws in Member States being perceived as a barrier to trade and hence as burdensome for the European internal market. In November 2010 the European Commission commissioned a study supporting its Impact Assessment (IA) preparation on this matter. This report suggests that differences in contract law between Member States (MS) do create a barrier to trade, and ...

In recent years, an extensive debate has evolved on the need for harmonisation of European sales law, with the existing diversity of contract laws in Member States being perceived as a barrier to trade and hence as burdensome for the European internal market. In November 2010 the European Commission commissioned a study supporting its Impact Assessment (IA) preparation on this matter. This report suggests that differences in contract law between Member States (MS) do create a barrier to trade, and the value of trade foregone each year between MS due to differences in contract law amounts to some tens of billions of euros. The aim of this paper is to assess the robustness and validity of the method used by the Commission to calculate opportunity and transaction costs, as well as the soundness of the economic model applied to the assessment of policy options; and to assess the reliability of the Commission's assumptions in this respect and whether they can stand up to scrutiny.