cross-border movement of refugees

G. whereas climate change can enhance competition for resources, such as food, water and grazing lands, and could become the biggest driver of population displacements, both inside and across national borders, within the not too distant future;

3. Stresses that, in view of the unprecedented scale of the crisis, alleviating the suffering of millions of Syrians in need of basic goods and services in Syria and its neighbouring countries must be a priority for the EU and the international community at large; calls for a UN Security Council humanitarian resolution in this regard; urges again the EU and its Member States to live up to their humanitarian responsibilities and increase their assistance to Syrian refugees, as well as to coordinate their efforts more effectively in this field; stresses the importance of gender-specific concerns in the field of humanitarian aid; calls again on all parties involved in the conflict to facilitate the safe and unhindered provision of humanita ...[+++]rian aid through all possible channels, including across borders and conflict lines, and to ensure the safety of all medical personnel and humanitarian workers, in line with the statement made by the President of the UN Security Council on 2 October 2013; reiterates also its call for the establishment of safe havens along the Turkish-Syrian border, and possibly within Syria, and for the creation of humanitarian corridors by the international community;

Make it easier for European citizens moving or operating across borders to deal with different sets of tax rules and, in particular, to avoid double taxation.

Violence has displaced hundreds of thousands of people either within northern Mali (the estimated number of internally displaced persons exceeds 100,000) or over the borders in neighbouring states, mostly Algeria, Mauritania, Niger and Burkina Faso (around 136,000 refugees in total).