Traduction de «environnement fiscal » (Français → Anglais) :

55. Believes that there is a strong need for a reliable tax environment which prevents impediments to long-term investment; notes that certain tax incentives and concessions can be key in fostering investment; encourages the sharing of best practices and stresses that the internal market requires transparency and better coordination of national tax policies in order to facilitate cross-border investment and avoid both double taxation and double non-taxation; encourages the Member States and the Commission to assess the possibility of granting tax-advantageous yields on sustainable infrastructure projects or other tax incentives and co ...[+++]ncessions to promote long-term investment;

55. Believes that there is a strong need for a reliable tax environment which prevents impediments to long-term investment; notes that certain tax incentives and concessions can be key in fostering investment; encourages the sharing of best practices and stresses that the internal market requires transparency and better coordination of national tax policies in order to facilitate cross-border investment and avoid both double taxation and double non-taxation; encourages the Member States and the Commission to assess the possibility of granting tax-advantageous yields on sustainable infrastructure projects or other tax incentives and co ...[+++]ncessions to promote long-term investment;

6. Emphasises that it is in the interest of enterprises and citizens to have a clear, predictable, stable and transparent tax environment within the Single Market, as a lack of transparency on tax rules is an obstacle to cross-border activities and domestic foreign investments in the EU; suggests that more and better information should be made available for individuals and enterprises with respect to the taxation rules, requirements and regulations in every Member State;

38. Emphasises that it is in the interest of business and citizens to establish a clear, transparent and stable tax environment within the single market since lack of transparency on tax rules is an obstacle to cross-border activities and investments in the EU;

First, we need to support effective domestic tax systems and, secondly, we need to work towards a transparent, cooperative and fair international tax environment to help developing countries fight against tax evasion and harmful tax competition.

The overall aim of the major world economies, including those of the EU Member States, has been to work towards a fiscal climate which promotes free and fair competition and is conducive to cross-border business activity, while at the same time ensuring that national tax bases are not eroded.