Traduction de «transaction entre sociétés indépendantes » (Français → Anglais) :

47. Welcomes the international discussions on the updating of the OECD guidelines on transfer pricing, i.e. the shifting of profits to tax havens to avoid paying taxes in both developed and developing countries; urges the Commission and the Member States to take immediate action, and review the current rules, on transfer pricing, in particular in relation to the shift of risks and intangibles, the artificial splitting of ownership of assets between legal entities in a group, and transactions between these entities that would rarely take place between independents; calls o ...[+++]n the Commission to develop the system of advance pricing agreement applicable to transfer pricing, whereby a new requirement would be added to the existing obligations under the EU Transfer Pricing Documentation guidelines; suggests that the documentation, as well as the tax declaration requirements, should be broader for transactions with blacklisted jurisdictions;

28. Stresses that, in an economic environment characterised by more intangible assets, transfer pricing is often affected by the lack of comparable transactions and benchmarks, which makes the sound application of the arm’s length principle, according to which the pricing of transactions between entities belonging to the same corporate group should be valued in the same way as between independent entities, a challenging exercise;

21. Bearing in mind the enrichment of a society through the development of genuine and independent civil society, expresses its deep concern at the deteriorating state of human rights, including the rights of freedom of expression, association and assembly and the rights of LGBTI people, and the rule of law in Russia and in Crimea following its illegal annexation; strongly condemns the government's continued crackdown on dissent by targeting independent NGOs through the so-called "foreign agents law" and the persistent and multiform repression of activists, political opponents and critics of the regime; draws particular attention to th ...[+++]e assassinations of Anna Politkovskaya, Natalya Estemirova, Boris Nemtsov, Sergey Magnitsky, Alexander Litvinenko and others; demands that all assassinations of political activists, journalists and whistleblowers be investigated properly and independently, that those responsible be brought to justice as a sign of the uncompromising fight against impunity, and that targeted restrictive measures be considered if the investigations carried out are not in line with international standards; reiterates its call on the Council to deliver on its commitment to defend these principles, and to adopt, upon a proposal which should be submitted without delay by the VP/HR, restrictive measures for the officials involved in the well-documented Magnitsky case; underlines that the obligation for Russia to comply with human rights and the rule of law standards proceeds directly from its membership of the UN, the Council of Europe and the OSCE;

19. Bearing in mind the enrichment of a society through the development of genuine and independent civil society, expresses its deep concern at the deteriorating state of human rights, including the rights of freedom of expression, association and assembly and the rights of LGBTI people, and the rule of law in Russia and in Crimea following its illegal annexation; strongly condemns the government's continued crackdown on dissent by targeting independent NGOs through the so-called "foreign agents law" and the persistent and multiform repression of activists, political opponents and critics of the regime; draws particular attention to th ...[+++]e assassinations of Anna Politkovskaya, Natalya Estemirova, Boris Nemtsov, Sergey Magnitsky, Alexander Litvinenko and others; demands that all assassinations of political activists, journalists and whistleblowers be investigated properly and independently, that those responsible be brought to justice as a sign of the uncompromising fight against impunity, and that targeted restrictive measures be considered if the investigations carried out are not in line with international standards; reiterates its call on the Council to deliver on its commitment to defend these principles, and to adopt, upon a proposal which should be submitted without delay by the VP/HR, restrictive measures for the officials involved in the well-documented Magnitsky case; underlines that the obligation for Russia to comply with human rights and the rule of law standards proceeds directly from its membership of the UN, the Council of Europe and the OSCE;

The proposal for a directive provided for significant advances from the point of view of guaranteeing equal treatment of men and women engaged in an activity in a self-employed capacity, assisting spouses included. It sought, for example, to deal with the obstacles preventing women from taking up a self-employed occupation and to that end made provision for positive action or specific measures to enable the underrepresented sex to engage in such activity more readily. As regards the establishment of companies, Member States were called upon to take binding measures to ensure that nati ...[+++]onal law would no longer rule out the possibility for businesses to be set up between spouses or life partners. Maternity protection was to be granted to self-employed women and assisting spouses or recognised partners (they were to be entitled to the maternity leave provided for in Directive 92/85/EEC and to an allowance at least equivalent to any sickness allowance payable under national law; and temporary replacement services were to be offered as an alternative to the allowance). Assisting spouses were to enjoy a level of social security at least equal to the provision for self-employed workers, and it was to be granted on the same terms. However, the proposal did not alter the system allowing the spouses of self-employed workers to join contribution-based schemes on a voluntary basis.

(d) to promote the movement, in the Community and outside it, of European television programmes produced by independent companies by encouraging cooperation between broadcasters, on one hand, and independent European distributors and producers, on the other hand.