Lessons from the “Panama Papers” to ensure fiscal and social justice

Amendment No. 6 | Doc. 14141 | 10 October 2016

Committee

Committee on Political Affairs and Democracy

Origin

2016 - Fourth part-session

In the draft resolution, after paragraph 5.8, insert the following paragraph:

"make the OECD Base Erosion Profit Shifting (BEPS) Guidelines on tax challenges and tax standards, that have already been agreed by OECD countries and the G20, the new global norm;"