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The UK 2016 NAP mentions tax in the section devoted to Myanmar Centre For Responsible Business in Burma [page 19], where it points to the tax evasion as being one of the important issues in the context of responsible business conduct: “The media has turned to MCRB for comments on a range of responsible business…

2017-2020 NATIONAL ACTION PLAN Pillar I: The state’s duty to protect human rights Addition of general principles in administrative proceedings [page 22]: On the grounds of tax law, the Constitutional Court9 has indicated that the public administration authorities should, in accordance with the principle of in dubio pro tributario, resolve interpretation doubts in favour of…

The U.S. NAP makes no direct reference to tax.

The Swiss NAP does not make an explicit reference to Taxation.

Annex: Measures taken [page 24] The State as owner “Like other state-owned companies, Swedfund International AB (Swedfund) and the Swedish Export Credit Corporation (SEK) are required to comply with the government state ownership policy for CSR, as described above. Moreover, Swedfund and SEK have social mandates specially adopted by the Riksdag. Swedfund is required to…

The Norwegian NAP makes no direct reference to tax. 

3.4 Transparency and reporting [page 30] Reporting “The government supports the growing number of international initiatives to promote transparency by means of tax disclosure. It takes an active part in discussions in the EU on a possible expansion of obligatory tax disclosure by companies operating internationally to include payments to countries where they are active….

Objective 1: ensuring State’s duty to protect, defend and respect human rights E. Measures related to international obligations [page 4] 2. “Accession to the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. The aim is to create conditions for the ratification of the Convention following Lithuania’s accession to the OECD. To…

IV. Italian ongoing activities and future commitments Administrative liability of companies “The Ministry of Justice has recently set up a working group with the CNPDS (National Centre for Prevention and Social Defence Foundation), Confindustria and Assonime (…) In particular, the working group intends to propose solutions to remedy the following critical aspects of the current…

1.2 Public procurement The current situation [page 22] “Following the reform of procurement law in 2016, with which three new EU procurement directives were transposed into German law, the new Part IV of the Restraints of Competition Act lays particular emphasis on observance of the law, especially taxation, labour and social legislation (sections 97(3) and…

Government covering note on the UN Guiding Principles on Business and Human Rights National Action Plan Ownership policy and social responsibility “Companies with a controlling interest held by the State assess the human rights risks of their own operations and those of their subcontractor chains, reporting on them and their own tax procedures. In doing…

The Danish NAP makes no explicit reference to tax.

The German NAP includes a chapter on due diligence and reference is made to due diligence throughout the NAP. III. Federal Government expectations regarding corporate due diligence in respecting human rights [page 7-12] “With regard to corporate respect for human rights, the Federal Government expects all enterprises to introduce the process of corporate due diligence…