64. Calls for the creation, in the EPA framework, of an independent monitoring mechanism to assess the net tax impact of abolishing customs duties and, at the same time, the progress being made in the area of tax reform country by country; calls for a clause to be introduced providing for a mandatory overall review of all EPAs within three to five years and for the provisions of each agreement to be amended to make them more conducive to poverty eradication, sustainable development and regional integration; calls, further, for a mandatory review of individual countries‘ progress in implementing tax reforms or efficient tax collection i ...[+++]n line with the latest versions of the OECD Model Tax Convention on Income and on Capital;

64. Calls for the creation, in the EPA framework, of an independent monitoring mechanism to assess the net tax impact of abolishing customs duties and, at the same time, the progress being made in the area of tax reform country by country; calls for a clause to be introduced providing for a mandatory overall review of all EPAs within three to five years and for the provisions of each agreement to be amended to make them more conducive to poverty eradication, sustainable development and regional integration; calls, further, for a mandatory review of individual countries‘ progress in implementing tax reforms or efficient tax collection i ...[+++]n line with the latest versions of the OECD Model Tax Convention on Income and on Capital;

10. Calls for the creation, in the EPA framework, of an independent monitoring mechanism to assess the net tax impact of abolishing customs duties and, at the same time, the progress being made in the area of tax reform country by country; calls for a clause to be introduced providing for a mandatory overall review of all EPAs within three to five years and for the provisions of each agreement to be amended to make them more conducive to poverty eradication, sustainable development and regional integration; calls, further, for a mandatory review of individual countries’ progress in implementing tax reforms or efficient tax collection i ...[+++]n line with the latest versions of the OECD Model Tax Convention on Income and on Capital.

3. The countries and territories may, however, levy customs duties which meet the needs of their development and industrialisation or produce revenue for their budgets.

F. whereas the most important trade barriers between the EU and the US are in agriculture, including tariffs, quotas, production, export and fiscal subsidies and technical barriers, and whereas levels of protection for trade in services have remained high while tariffs on manufactured goods have been progressively abolished with the exception of products in sensitive sectors,

E. whereas the most important trade barriers between the EU and the US are in agriculture, including tariffs, quotas, production, export and fiscal subsidies and technical barriers, and whereas levels of protection for trade in services have remained high while tariffs on manufactured goods have been progressively abolished with the exception of products in sensitive sectors,