- the Swiss federal government is more open to signing international tax agreements, as it could be considered more ‘progressive’ or realistic with regard to the potential reputational damage for Switzerland, however the Swiss parliament is rather critical of these;

17. Takes note of the outcome of the popular initiative of 9 February 2014 ‘Against Mass Immigration’ and the decisions taken on 11 February 2015 by the Swiss Federal Council in relation to its implementation of a draft implementing law and new flanking measures; points out that this runs counter to obligations stemming from the Free Movement of Persons Agreement (FMPA) and expects Switzerland to respect these obligations; points out that the question of migration of citizens from third countries should not be confused with the free movement of persons as enshrined in the Treaties; stresses that the unilateral measures taken by Switze ...[+++]rland in order to avoid discrimination against Croatian citizens fall short of replacing the ratification of the Protocol extending the FMPA to include Croatia and that ratifying that Protocol would clear the way for Switzerland’s involvement in the Horizon 2020 programme to continue and be extended after 2016 in order to promote researchers’ access to Horizon 2020 funding; calls upon the Commission to work with Switzerland and the Member States to find a satisfactory solution that respects the provisions of the concerned agreements and adhering to the rule of law;

17. Takes note of the outcome of the popular initiative of 9 February 2014 ‘Against Mass Immigration’ and the decisions taken on 11 February 2015 by the Swiss Federal Council in relation to its implementation of a draft implementing law and new flanking measures; points out that this runs counter to obligations stemming from the Free Movement of Persons Agreement (FMPA) and expects Switzerland to respect these obligations; points out that the question of migration of citizens from third countries should not be confused with the free movement of persons as enshrined in the Treaties; stresses that the unilateral measures taken by Switze ...[+++]rland in order to avoid discrimination against Croatian citizens fall short of replacing the ratification of the Protocol extending the FMPA to include Croatia and that ratifying that Protocol would clear the way for Switzerland’s involvement in the Horizon 2020 programme to continue and be extended after 2016 in order to promote researchers’ access to Horizon 2020 funding; calls upon the Commission to work with Switzerland and the Member States to find a satisfactory solution that respects the provisions of the concerned agreements and adhering to the rule of law;

2. On-the-spot checks and inspections shall be prepared and conducted by the Commission in close cooperation with the Swiss Federal Audit Office or with other competent Swiss authorities appointed by the Swiss Federal Audit Office, which shall be notified in good time of the object, purpose and legal basis of the checks and inspections, so that they can provide all the requisite help.

17. Welcomes the Swiss Parliament's decision to transpose Directive 2005/36/EC on the recognition of professional qualifications and calls on Switzerland and the Commission to reach an agreement on the implementation of the Directive as soon as possible;

17. Welcomes the Swiss Parliament's decision to transpose Directive 2005/36/EC on the recognition of professional qualifications and calls on Switzerland and the Commission to reach an agreement on the implementation of the Directive as soon as possible;