Amendment 1 Amendment 2 Amendment 3 Amendment 4 Amendment 5 Amendment 6 Amendment 7 Amendment 8
Caption: AdoptedRejectedWithdrawnNo electronic votes
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, at the end of paragraph 1, add the following words:
"and social justice."
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, at the end of paragraph 1, add the following sentence:
"The Enlarged Assembly welcomes the signing of an updated co-operation agreement (Memorandum of Understanding) between the Council of Europe and the OECD in December 2020, which confirms both Organisations’ mutual interest in promoting shared values and objectives, inter alia, in relation to sustainable development and tax matters."
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, after paragraph 5, insert the following paragraph:
"The Enlarged Assembly also supports the OECD’s work in promoting global standards for collecting value-added tax from online sales of goods, services and digital products, including as regards international exchanges through the platform economy. It furthermore welcomes the OECD’s guidance on taxing virtual currencies and crypto-assets aimed at developing a new tax reporting framework by the end of 2021."
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, at the end of paragraph 7.1, add the following words:
"and, if necessary, seal off the areas where a broad multilateral consensus has been reached by concluding an interim agreement by mid-2021;"
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
Votes: 71 in favor 2 against 7 abstentions
In the draft resolution, paragraph 7.4, replace the word “adopt” by the following word:
"implement"
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, at the end of paragraph 7.4, add the following words:
"and push for public country-by-country reporting by enterprises;"
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
In the draft resolution, after paragraph 7.6, insert the following paragraph:
"co-ordinate national fiscal policies and instruments for more effective carbon emissions pricing in support of action to curb climate change;"
20 April 2021
Tabled by the Committee on Social Affairs, Health and Sustainable Development
Votes: 77 in favor 3 against 10 abstentions
In the draft resolution, at the end of paragraph 7.8, add the following words:
"that is multilateral and at least as inclusive as the proposed Inclusive Framework."