Translation of "Impôt sur la transmission " (French → English) :

20. Notes the positive steps taken in the current reforms of the Transparency Directive and the Accounting Directive, respectively, in addressing the issue of CSR while balancing the legitimate quest for transparency and responsibility with the burden of reporting by companies; strongly supports the legislative proposal for country-by-country reporting based on the EITI standards and for reporting on sales and profits, as well as taxes and revenues, in order to discourage corruption and prevent tax avoidance; stresses that such country-by-country-reporting should cover those sectors which, in Myanmar/Burma, have been directly linked to ...[+++] serious and systematic human rights abuses and environmental destruction, such as mining, timber, oil and gas;

83. Reiterates that CSR should be applicable to all enterprises so as to create a fair and level playing field; however, points out that the way in which extractive industries operate in developing countries requires a move beyond a voluntary approach; stresses that investment by the petroleum industry in Nigeria is a good example of the limitations of CSR as currently implemented, where companies have failed to take CSR initiatives to create sustainable business practices or contribute to the development of their host states; strongly supports the legislative proposal for country-by-country reporting founded on the standards of the Extractive Industries Transparency Initiative (EITI) and reporting on sales and profits, a ...[+++]s well as taxes and revenues, in order to discourage corruption and prevent tax avoidance; calls on the European extractive industries operating in developing countries to set an example of social responsibility and the promotion of decent work;

13. Reiterates that CSR should be applicable to all enterprises so as to create a fair and equal playing field; however, points out that the way in which extractive industries operate in developing countries requires a move beyond a voluntary approach; stresses that investment by the petroleum industry in Nigeria is a good example of the limitations of CSR as currently implemented, where companies have failed to take CSR initiatives to create sustainable business practices, or contribute to the development of their host states; strongly supports the legislative proposal for country-by-country reporting founded on the standards of the Extractive Industries Transparency Initiative (EITI), reporting on sales and profits, ...[+++] as well as taxes and revenues, in order to discourage corruption and prevent tax avoidance; calls on European extractive industries operating in developing countries to set an example of social responsibility and the promotion of decent work;

85. Reiterates that CSR should be applicable to all enterprises so as to create a fair and level playing field; however, points out that the way in which extractive industries operate in developing countries requires a move beyond a voluntary approach; stresses that investment by the petroleum industry in Nigeria is a good example of the limitations of CSR as currently implemented, where companies have failed to take CSR initiatives to create sustainable business practices or contribute to the development of their host states; strongly supports the legislative proposal for country-by-country reporting founded on the standards of the Extractive Industries Transparency Initiative (EITI) and reporting on sales and profits, a ...[+++]s well as taxes and revenues, in order to discourage corruption and prevent tax avoidance; calls on the European extractive industries operating in developing countries to set an example of social responsibility and the promotion of decent work;

‘tax’ means income tax, corporation tax and, where applicable, capital gains tax, as well as withholding tax of a nature equivalent to any of these taxes.

‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges,