Traduction de «d'initiative sur l'assiette » (Français → Anglais) :

A comprehensive set of measures and legislative initiatives such as an European financial transaction tax and a common consolidated corporate tax base should be swiftly adopted at the Union and at the national level in order to remove unjustified exceptions, broaden the tax base, improve the efficiency of tax collection, tackle tax evasion and apply comprehensively the 'polluter pays' principle.

Other international initiatives, such as those undertaken by the OECD on corporate base erosion, would not be able to address the specific EU concerns as these require an amendment of the existing EU legislation.

24. Recalls that the main challenge for poor countries is to broaden the tax base; points out that among other factors the decline of trade taxes has led to the introduction of consumption taxes (VAT or energy taxes); considers that even if VAT can enable the widening of the tax base in economies with large informal sectors, the non-discriminatory nature of VAT hits poor people the hardest; believes that EU development assistance should prioritise initiatives to improve the effectiveness and transparency of tax systems, e.g. by investigating ways in which developing countries can broaden their tax base/tax revenue stream through direc ...[+++]t and indirect taxation;

24. Recalls that the main challenge for poor countries is to broaden the tax base; points out that among other factors the decline of trade taxes has led to the introduction of consumption taxes (VAT or energy taxes); considers that even if VAT can enable the widening of the tax base in economies with large informal sectors, the non-discriminatory nature of VAT hits poor people the hardest; believes that EU development assistance should prioritise initiatives to improve the effectiveness and transparency of tax systems, e.g. by investigating ways in which developing countries can broaden their tax base/tax revenue stream through direc ...[+++]t and indirect taxation;

51. Welcomes the legislative proposal for a Common Consolidated Corporate Tax Base and the proposed Communication on VAT. Believes that a mandatory CCTB is essential to the creation of a genuine single market and to reducing the anti-labour bias in the tax system identified in the Monti report and avoiding tax evasion, double taxation and unfair tax competition; Condemns bilateral negotiations with Switzerland and urges the Commission to take an initiative vis-à-vis the Council to enable the EU to negotiate on the automatic exchange of information. Insists that the planned initiatives on CCTB and VAT must be compatible with the proposal ...[+++] on new own resources for the EU budget to be presented by the Commission by June 2011;

State aid rules remain applicable to any state measures which may be enacted in the context of a common consolidated tax base initiative.