Traduction de «flux compensatoires entre résidents » (Français → Anglais) :

44. Stresses that migration and social integration of migrants is another key issue of the Euro-Mediterranean Partnership; takes the view that Association Agreements and Neighbourhood Action Plans are adequate tools to promote joint management of the movement of people and migration flows; suggests in that respect that the new European Neighbourhood Policy Instrument (ENPI) be used to support cross-border cooperation among the partners; stresses the need to address the problem and serious negative effects of illegal migration, including essential aspects such as the negotiation of re-admission agreements or the need to vigorously oppo ...[+++]se human trafficking, which is causing loss of life and a great deal of suffering; recalls the need to consult local and regional authorities in this area, given their experience in and responsibility for social integration of immigrants, reception of asylum seekers and the sensitive issue of dealing with undocumented residents and refused asylum claimants;

Income covers two types of transactions between residents and non-residents: (i) those involving compensation of employees, which is paid to non-resident workers (e.g. border, seasonal and other short-term workers), and (ii) those involving investment income receipts and payments on external financial assets and liabilities.

The current account shows flows of goods, services, primary and secondary income between residents and non-residents.

Income covers two types of transactions between residents and non-residents: (i) those involving compensation of employees, which is paid to non-resident workers (e.g. border, seasonal and other short-term workers), and (ii) those involving investment income receipts and payments on external financial assets and liabilities.

Could this not for instance lie in linking together farm investment aids, support for on- and off-farm diversification, compensatory allowances in Less Favoured Areas and the 1992 accompanying measures within a common framework under FEOGA Guarantee ?

The Commission is convinced that a fully functioning Single Market requires: * in VAT, a system which is much simpler, more objective and more modern and which, applying the tax according to the origin principle, will treat intra-Community transactions as equivalent to domestic ones; * on excise duties, progress in approximating excise duty rates where this is justified by the freedom of movement for goods and the joint implementation of other Community policies in accordance with the consultation process introduced for these product categories; * in the personal tax area, non-discriminatory treatment of frontier workers and other non-resident taxpayers, the ending of double taxation and the elimination of tax disadvantages linked to cros ...[+++]s-border financial transactions (insurance premiums, pensions, mortgage interest payments, etc.); * with regard to tax on cross-border income flows, reducing the discriminatory treatment of subsidiaries established in other Member States, abolishing double taxation on interest and royalty payments, and permitting parent companies to take into account the losses of subsidiaries in other Member States, while avoiding the risk for Member States of revenue losses. c. Promoting employment and completing EMU The need for action in the taxation field to promote employment, indicated by the White Paper on Growth, Competitiveness and Employment, has been restated by a number of European Councils.