21. Calls on the Commission, with a view to maintaining the flow of information, to submit reports to Parliament regularly, and no less frequently than every three years, analysing the strengths and weaknesses of existing agreements; points out that this would enable Parliament to assess future agreements more effectively;

It shall report and make appropriate recommendations to the Council of Ministers, including on any supportive measures, with a view to enhancing the benefits of the ACP-EC trading arrangements".

It shall report and make appropriate recommendations to the Council of Ministers, including on any supportive measures, with a view to enhancing the benefits of the ACP-EC trading arrangements’.

The following measures and reforms in Member States are of particular importance with a view to risk capital activities. Germany has reduced its corporate (in stages until 2005) and income tax rates and will eliminate taxation of sales of shares by corporations as from 2002. France has also reduced its corporate and income tax and increased tax benefits granted to reinvesting business angels. Italy has granted favourable tax treatment to closed-end investment funds. Spain has granted tax incentives to registered venture capital investors.

J. whereas the Commission has initiated a cost/benefit analysis concerning third-country agreements, and although only a limited number of Member States have benefited from such agreements in the past, they have been found to benefit the EU as a whole, create jobs, reduce the Union's trade deficit, ensure supplies of fisheries products to the Community markets, and have a positive impact on numerous indirect and related activities: processing, transport, marketing, port activities, shipbuilding and ship repairing, and investment in technology,

It also specifies that most favoured nation treatment does not apply to tax advantages provided on the basis of agreements to avoid double taxation.