Amendment No. 2 | Doc. 14141 | 10 October 2016

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

Committee on Political Affairs and Democracy

Origin - 2016 - Fourth part-session

In the draft resolution, paragraph 5.2, replace the words:

"ensure a rapid and effective global implementation of the standard on Exchange of information on Request and the Standard for Automatic Exchange of Financial Account information in Tax Matters, which would allow for standardised tax reporting;"

with the following words:

"implement Automatic Exchange of Financial Account information in Tax Matters on a multilateral basis and via multilateral instead of bilateral agreements".