In the draft resolution, in paragraph 6, replace the last sentence with the following sentence: “The enlarged Assembly believes that it is necessary to review national taxation systems, better to target support programmes for the most vulnerable population groups and to pursue reforms aimed at reducing labour market segmentation and ensuring more jobs of higher quality.”
The amendment emphasises on the enlarged Assembly’s support for national reforms of taxation, welfare systems and labour markets.
In the draft resolution, after paragraph 6, insert the following paragraph:
"The enlarged Assembly is concerned about continued tax evasion and tax avoidance that deprive State budgets of essential revenue. Referring to the Assembly’s Resolution 1881 (2012) and report on promoting an appropriate policy on tax havens, the enlarged Assembly urges the OECD to intensify its work in these areas and to seek synergies with relevant international partners, notably the European Union and the International Monetary Fund, in order to help States eliminate harmful tax practices, narrow the gap between the taxation of income from capital and from work, and improve regulation of the financial sector so as to manage better international capital flows."
This proposal stems naturally from the Assembly’s ongoing work on tax justice and its cooperation with the OECD on tax-related and regulatory challenges and refers to previously adopted texts.
In the draft resolution, after paragraph 7, insert the following paragraph:
"In the light of current demographic trends and repercussions from the financial crisis, notably in Europe, there is an urgent need to enhance the sustainability of pension systems and the adequacy of pension levels in many countries, not least as a result of austerity measures that have escalated social inequalities. Referring to the Assembly’s Resolution 1882 (2012) and Recommendation 2000 (2012) on decent pensions for all, the enlarged Assembly calls for the OECD and the Council of Europe to work together with a view to promoting good practice in this field and preparing practical instruments (such as guidelines) for advising member States in their ongoing or forthcoming pension system reforms."
The amendment underscores the pertinence of adjustments to national pension systems and seeks more collaboration between the Council of Europe and the OECD in this field.