Traduction de «Groupe de travail sur l'évasion et la fraude fiscales » (Français → Anglais) :

A. whereas illicit financial flows (IFFs), i.e. all unrecorded private financial outflows involving capital that is illegally earned, transferred or utilised, typically originate from tax evasion and avoidance activities, such as abusive transfer pricing, against the principle that taxes should be paid where profits have been generated, and whereas tax evasion and avoidance have been identified as major obstacles to the mobilisation of domestic revenue for development by a ...[+++]ll major international texts and conferences on financing for development;

The convention is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance, a top priority for all countries.

5. Stresses that massive tax evasion and tax avoidance by larger companies has a devastating effect on the taxpaying discipline of smaller companies and even individuals, since it makes tax evasion and tax avoidance appear to be the accepted norm, and it is, inter alia, due to this tax evasion that an additional tax burden on individuals and companies is introduced; stresses that tax avoidance and tax evasion are facilitated by complex, non-transparent taxation systems and that opaque tax legislation offers firms and individuals, by a flexible interpretation of tax laws, opportunities to reduce their own tax burden at the expense of oth ...[+++]ers;

9. Recalls that the financial damage caused by tax evasion and tax fraud in Europe is estimated at between EUR 200 and 250 billion every year; considers, therefore, that reducing tax fraud levels would help to reduce public deficits without increasing taxes; points out, against this background, that innovative financing should reinvigorate efforts by the Member States, the EU and the international community to combat tax avoidance and fraud as well as other forms of illicit capital flight which have a significan ...[+++]t budgetary impact;

9. Recalls that the financial damage caused by tax evasion and tax fraud in Europe is estimated at between EUR 200 and 250 billion every year; considers, therefore, that reducing tax fraud levels would help to reduce public deficits without increasing taxes; points out, against this background, that innovative financing should reinvigorate efforts by the Member States, the EU and the international community to combat tax avoidance and fraud as well as other forms of illicit capital flight which have a significan ...[+++]t budgetary impact;

Removing the tax obstacles will bring economic benefits and administrative simplifications for citizens and for business, whilst, at the same time, preventing cross-border tax arbitrage (the possibility of "choosing the tax"), tax avoidance or tax evasion, thus helping to ensure the stability of revenue.