Traduction de «primary initial approach area » (Anglais → Français) :

80. Considers that, in view of studies estimating the annual value of tax fraud and tax avoidance to up to EUR one trillion (1 000 000 000 000), the Member States must ultimately tackle and restrict this practice; takes the view that reducing tax fraud and tax avoidance is fundamental to progress on the consolidation of state budgets; welcomes the recent adoption by the finance ministers of the G20 of new rules drawn up by the OECD on base erosion and profit shifting, which will improve transparency, close loopholes and restrict the use of tax havens; takes the view that, given its degree of integration, the EU must go further than the proposals presented in the OECD’s Base Erosion and Profit Shifting (BEPS) project in terms of coordinat ...[+++]ion and convergence aimed at avoiding all forms of harmful tax competition within the internal market; stresses, however, that the OECD approach is still based on soft law, and that its action must be complemented by a proper legislative framework at EU level if it is to address the needs of the single market, e.g. in the form of an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered; calls for an assessment of the economic, financial and competition-related impact of tax avoidance and tax fraud;

81. Considers that, in view of studies estimating the annual value of tax fraud and tax avoidance to up to EUR one trillion (1 000 000 000 000), the Member States must ultimately tackle and restrict this practice; takes the view that reducing tax fraud and tax avoidance is fundamental to progress on the consolidation of state budgets; welcomes the recent adoption by the finance ministers of the G20 of new rules drawn up by the OECD on base erosion and profit shifting, which will improve transparency, close loopholes and restrict the use of tax havens; takes the view that, given its degree of integration, the EU must go further than the proposals presented in the OECD’s Base Erosion and Profit Shifting (BEPS) project in terms of coordinat ...[+++]ion and convergence aimed at avoiding all forms of harmful tax competition within the internal market; stresses, however, that the OECD approach is still based on soft law, and that its action must be complemented by a proper legislative framework at EU level if it is to address the needs of the single market, e.g. in the form of an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered; calls for an assessment of the economic, financial and competition-related impact of tax avoidance and tax fraud;

148. Recommends that institutional links and cooperation between the OECD and the Commission be strengthened in order to continue to ensure the compatibility of the two processes and avoid double standards; calls on the Member States to promptly transpose all the EU legislation based on the OECD guidelines into national legislation, thereby making the EU a frontrunner in the implementation of the OECD’s recommendations; stresses, however, that the OECD approach is still based on soft law and that its action must be complemented by a ...[+++] proper legislative framework at EU level to address the needs of the single market, e.g. in the form of an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered;

146. Recommends that institutional links and cooperation between the OECD and the Commission be strengthened in order to continue to ensure the compatibility of the two processes and avoid double standards; calls on the Member States to promptly transpose all the EU legislation based on the OECD guidelines into national legislation, thereby making the EU a frontrunner in the implementation of the OECD’s recommendations; stresses, however, that the OECD approach is still based on soft law and that its action must be complemented by a ...[+++] proper legislative framework at EU level to address the needs of the single market, e.g. in the form of an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered;