(7)In addition, according to Article 3(1) of the MFF Regulation, the sub-ceiling for heading 2 concerning market related expenditure and direct payments shall be adjusted following transfers between pillar I and rural development in accordance with the legal act establishing these transfers.

29. Notes that the existing guidelines for transfer pricing leave MNCs a significant margin of discretion in the choice and implementation of evaluation methods; stresses that the lack of any effective common standard for transfer pricing and the various derogations, exceptions and alternatives provided for are being exploited by MNCs, in contradiction with the spirit of those guidelines, to calibrate their taxable profits by jurisdiction and reduce their overall tax liability through, for instance, abusive cost-plus, arbitrary setting of profit margins or the questionable exclusion of certain expenditure from their calculation; stress ...[+++]es that the best way to address the issue of transfer pricing at EU level is through common tax base consolidation, which does away with the need for these prices;

19. Welcomes the budgetary neutral transfers of ‘common administrative costs’ for Commission staff in delegations from Section III (Commission) to Section X (EEAS) of the budget; reiterates that this transfer will respond to the simplification in the management of the administrative expenditure of the Union delegations and should not have any other impact on the administrative appropriations of the Commission nor on the working conditions of Commission staff in delegations; insists that the transfer be implemented through good cooperation between the EEAS and Commission;

19. Welcomes the budgetary neutral transfers of ‘common administrative costs’ for Commission staff in delegations from Section III (Commission) to Section X (EEAS) of the budget; reiterates that this transfer will respond to the simplification in the management of the administrative expenditure of the Union delegations and should not have any other impact on the administrative appropriations of the Commission nor on the working conditions of Commission staff in delegations; insists that the transfer be implemented through good cooperation between the EEAS and Commission;

19. Welcomes the budgetary neutral transfers of "common administrative costs" for Commission staff in delegations from Section III (Commission) to Section X (EEAS) of the budget; reiterates that this transfer will respond to the simplification in the management of the administrative expenditure of the EU delegations and should not have any other impact on the administrative appropriations of the Commission nor on the working conditions of Commission staff in delegations; insists that the transfer be implemented through good cooperation between the EEAS and Commission;

16. Calls once again for a greater degree of flexibility in agricultural expenditure; asks in this connection for the way to be cleared for the transfer of appropriations from the compulsory to the non-compulsory sector of CAP expenditure through the revision of the Interinstitutional Agreement at the earliest possible juncture;