Translation of "Méthode d'évaluation de la matière imposable " (French → English) :

29. Notes that the existing guidelines for transfer pricing leave MNCs a significant margin of discretion in the choice and implementation of evaluation methods; stresses that the lack of any effective common standard for transfer pricing and the various derogations, exceptions and alternatives provided for are being exploited by MNCs, in contradiction with the spirit of those guidelines, to calibrate their taxable profits by jurisdiction and reduce their overall tax liability through, for instance, abusive cost-plus, arbitrary setting of profit margins or the questionable exclusion of certain expenditure from their calculation; stress ...[+++]es that the best way to address the issue of transfer pricing at EU level is through common tax base consolidation, which does away with the need for these prices;

Those internationally recognised valuation standards contain high level principles which require creditors, amongst others, to adopt and adhere to adequate internal risk management and securities management processes, which include sound appraisal processes, to adopt appraisal standards and methods that lead to realistic and substantiated property appraisals in order to ensure that all appraisal reports are prepared with appropriate professional skill and diligence and that appraisers meet certain qualification requirements and to mai ...[+++]ntain adequate appraisal documentation for securities that is comprehensive and plausible.

Member States which have larger than average banking systems or have otherwise made regulatory choices on acceptable risks to taxpayers that are more conservative than what other member states may be comfortable with, shall, with the approval of the ESRB using systemic risk methodology used to assess the requirements of Article 125 and 126, be allowed to have higher own funds requirements for institutions authorized in the country.

We can include the following in the catalogue of unfavourable phenomena which accompany competitiveness: a model of consumption, imposed by industry, which squanders energy and raw materials; competition which is based not on the superiority of the methods used but on the financial supremacy of wealthy monopolistic corporations; a fragmentary competitiveness which is concerned only with the final phase of processing and not gross competitiveness, by which I mean competitiveness which takes account of the preparation of raw materials ...[+++] and materials for production; the taking over of raw materials and energy markets by supranational, often non-European, corporations; increases in energy prices and, as a result, of raw materials too, by regulations which impose a system of emissions trading on the EU Member States; unfair competition imposed mainly by large, supranational corporations, including financial corporations.

Earth and ocean observation systems and monitoring methods for the environment and sustainable development: contribute to the development and integration of observation systems for environmental and sustainability issues in the framework of GEOSS (to which GMES is complementary); interoperability between systems and optimisation of information for understanding, modelling and predicating environmental phenomena, for assessing, exploring and managing natural resources.

– Earth and ocean observation systems and monitoring methods for the environment and sustainable development: contribute to the development and integration of observation systems for environmental and sustainability issues in the framework of GEOSS (to which GMES is complementary); interoperability between systems and optimisation of information for understanding, modelling and predicating environmental phenomena, for assessing, exploring and managing natural resources.