20. Strongly supports the efforts to pursue international trade negotiations with the aim of removing obstacles to trade, so as to obtain better access for European companies to third countries’ markets, notably in the field of public procurement; reiterates in this respect the importance of including social and environmental standards in trade agreements concluded between the EU and third countries in order to promote corporate social responsibility within the context of these negotiations, where applicable; emphasises, in this respect, the importance of an effective implementation of the ILO’s standards and its Decent Work Agenda and the OECD Code of Co ...[+++]nduct for Multinational Enterprises.

By recording data from multinational enterprise groups, business registers form a basic tool for the improvement of many statistics related to globalisation: international trade in goods and services, balance of payments, foreign direct investment, foreign affiliates, research, development and innovation, and the international labour market.

The difference in compliance costs between small and medium sized enterprises and multinational enterprises will be one of the elements of the assessment. It will define the objectives to be achieved by the tax reform, ranging from the general objective of making corporate income taxation systems simpler and more efficient, so that the Internal Market works better, to the specific and operational objectives, such as reducing the compliance/administrative costs of corporate taxation for firms and tax administrations, favouring the emer ...[+++]gence of new cross-border activity, including particularly of small and medium sized enterprises, promoting tax neutrality between purely domestic and EU-wide investments, and minimizing distortions to the international allocation of investment and tax bases.

By abiding by internationally accepted standards, multinational enterprises can contribute to ensure that international trade markets function in a more sustainable way and it is therefore important that the promotion of CSR at international level takes as its basis international standards and agreed instruments.

Multinational enterprises (MNEs) play a key role in upholding socially responsible corporate behaviour within global labour markets.

By abiding by internationally accepted standards, multinational enterprises can contribute to ensure that international trade markets function in a more sustainable way and it is therefore important that the promotion of CSR at international level takes as its basis international standards and agreed instruments.