Traduction de «Optimisation fiscale » (Français → Anglais) :

AS. whereas the power to legislate on corporate taxation is vested in the Member States, yet the vast majority of problems linked to aggressive tax planning are of a multinational nature; whereas more coordination of national tax policies therefore represents the only feasible way to address the problems of BEPS and aggressive tax planning;

AS. whereas the power to legislate on corporate taxation is vested in the Member States, yet the vast majority of problems linked to aggressive tax planning are of a multinational nature; whereas more coordination of national tax policies therefore represents the only feasible way to address the problems of BEPS and aggressive tax planning;

57. Stresses that, within the internal market, new entrants and firms, including SMEs, that do not use aggressive tax practices are penalised as compared with MNCs, which are able to shift profits or implement other forms of aggressive tax planning through a variety of decisions and instruments, available to them only by virtue of their size and their ability to arrange business internationally; notes with concern that, all other things being equal, the resulting lower tax liabilities leave MNCs with a higher post-tax profit and thereby create an uneven playing field with their competitors on the single market who do not have recourse to aggressive tax planning and keep the connection between where they generate profit and their ...[+++] place of taxation; points out that this distortion of a level playing field in favour of multinationals contradicts the fundamental principle of the single market;

All countries should commit to achieving optimal levels of government revenue, measured for instance by the tax-to-Gross Domestic Product (GDP) ratio, including by strengthening relevant institutions, increasing the capacity of tax administrations and reforming national tax systems to broaden the tax base where appropriate and to ensure fair and just tax policies.

Some areas deserve particular attention: the transition of young people from education to work, where there is evidence to show that apprenticeships and quality traineeships can be a good means of gaining entry into the world of work, but there are also recurring examples of traineeships being misused; the integration of women in the labour market, by providing equal pay, adequate childcare, eliminating all discrimination[23] and tax-benefit disincentives that discourage female participation, and optimizing the duration of maternity and parental leave; and transitions of older workers in the co ...[+++]ntext of the modernisation of pension systems and extending working lives which require comprehensive measures, such as tax-benefit incentives, access to lifelong learning through career guidance and training, flexible working arrangements for those who need them, and safe and healthy workplaces.

74. Notes that tax systems in many developing countries are not in line with international standards (instead exhibiting weak fiscal jurisdiction and inefficiencies in tax administration, high levels of corruption, insufficient capacity to introduce and sustain well-functioning tax registers, etc.); calls on the EU to upgrade its assistance, within the remit of the Development Co-operation Instrument (DCI) and the European Development Fund (EDF) in terms of tax governance and in addressing international tax fraud and excessive optimisation, by building up the ...[+++] capacity of developing countries to detect and prosecute inappropriate practices through stronger tax governance cooperation; considers also that support should be provided for the economic reconversion of developing countries that are tax havens;