Traduction de «sub-optimization » (Anglais → Français) :

(1)Sub-optimal performance: Technical measures provide little incentive to fish selectively where there is no cost to discarding, or of catching sensitive species or impacting adversely on the seabed.

(i) whereas aggressive tax planning practices may sometimes arise from the cumulative benefits of double taxation treaties concluded by different Member States, perversely resulting in double non-taxation instead; whereas the proliferation of double tax treaties signed up to by individual Member States with third countries may lead to opportunities for new loopholes; whereas, in line with Action 15 of the OECD/G20 BEPS project, there is a need to develop a multilateral instrument for amending bilateral tax treaties; whereas the Commission should be mandated to negotiate tax agreements with third countries on behalf of the Union instead of the current practice under which bilateral negotiations are conducted, which produce ...[+++]sub-optimal results; whereas the Commission should ensure that such agreements contain reciprocity provisions and prohibit any adverse impact on Union citizens and businesses, in particular SMEs, resulting from the extraterritorial application of third country legislation within the jurisdiction of the Union and its Member States;

On the one hand, fragmentation results in a culturally diverse and highly independent cultural landscape, providing a voice for the different cultural traditions forming the diversity of our European heritage. On the other hand, fragmentation leads to limited and sub-optimal transnational circulation of cultural and creative works and operators within and outside the Union, to geographical and social imbalances and - subsequently - to a limited choice for the consumer.

On the one hand, fragmentation results in a culturally diverse and highly independent cultural landscape, providing a voice for the different cultural traditions forming the diversity of our European heritage. On the other hand, fragmentation leads to limited and sub-optimal transnational circulation of cultural and creative works and operators within and outside the Union, to geographical imbalances and - subsequently - to a limited choice for the consumer.

9. Considers it of paramount importance that Member States authorise the Commission to negotiate tax agreements with third countries on behalf of the EU instead of continuing with the practice of bilateral negotiations producing sub-optimal results from the point of view of the EU as a whole and often also of the Member State concerned;

6. Points out that there are three types of investment situation: 1) optimal, where the investment is certain to generate a return and allows financing by the market, 2) sub-optimal, in which there is a return but it is not sufficient to secure financing by the market and justifies the use of an IFI, and 3) investment characterised by little or no return, which necessitates intervention by the Union in the form of grants, which may be combined with IFIs if the project permits;