In addition to the EU's commitment to the ongoing work on all legislative proposals already tabled, the Presidents of the three Institutions set out in the Joint Declaration six specific areas in which proposals should be fast-tracked. The Presidents of the Parliament, Council and Commission commit to streamlining the efforts of their Institutions to ensure swift legislative progress on these priority initiatives and, where possible, delivery before the end of 2017.

The inter-action could be limited to the mere notification of a transfer pricing adjustment (which could speed up dispute resolution), be extended to prior consultation between tax administrations before a transfer pricing adjustment was made final (which could again speed up subsequent dispute resolution or avoid any subsequent resolution ever becoming necessary) or use of a system of prior agreement (whereby a tax administration would have to agree to provide a corresponding adjustment to eliminate any double tax before the first adjustment was made final) to prevent a dispute from coming into existence in the first place.

This Review highlights a number of key issues which need a strong push at the highest political level to engage the public, speed up decision-making and action at all levels, encourage more ‘joined up’ thinking and accelerate the uptake of new and better ideas.

When the front of the moped reaches line AA' the throttle must be fully opened as quickly as practically possible and kept in that position until the rear of the moped reaches line BB'; the throttle must then be returned as quickly as possible to the idle position.

When the front of the motorcycle reaches line AA' the throttle must be fully opened as quickly as practically possible and kept in that position until the rear of the motorcycle reaches line BB'; the throttle must then be returned as quickly as possible to the idle position.

When the front of the vehicle reaches line AA' the throttle must be fully opened as quickly as practically possible and kept in that position until the rear of the vehicle reaches line BB'; the throttle must then be returned as quickly as possible to the idle position.