With regards to border management, the report notes that Greece has agreed on important joint operations with Frontex, with 40 guest officers to support fingerprinting and registration of migrants at its Northern borders, 293 guest officers in the Greek islands (on land and at sea), 213 in total outside the hotpots areas and 100 additional Frontex staff to arrive in January 2016.

X. whereas the practice of rulings developed, in the framework of a closer and more cooperative relationship between tax administrations and taxpayers, as a tool to tackle the increasing complexity of the tax treatment of certain transactions in an increasingly complex, global and digitalised economy; whereas – despite Member States’ asserting that rulings are not discretionary, but merely a tool to clarify existing tax legislation, while keeping them secret – its special committee’s work has confirmed that tax rulings can be issued without any legal framework through informal or discretionary arrangements, that support tax-driven stru ...[+++]ctures which rely on tax planning tools typically used by MNCs to reduce their tax contribution; whereas this seems to be an issue particularly – although not exclusively – with rulings related to pricing of intra-company transfers (so-called Advance Pricing Agreements); whereas, in providing legal certainty only to some selected actors, they might create inequality between companies to which they have been granted and companies in the same sector which have no access to them;

21. Is very concerned about the ramifications for international security following the Duma's adoption of amendments to the law 'On Defence' submitted by the President of Russia, which state that Russia can use military force in operations outside its borders for the purposes of countering an attack against Russian forces or other troops deployed beyond Russia's borders, to counter or prevent aggression against another country or to protect Russian citizens abroad, the latter being particularly controversial when Russia is pursuing a ...[+++]policy of illegally issuing passports in frozen conflict territories and in Ukraine's Crimea;

21. Is very concerned about the ramifications for international security following the Duma's adoption of amendments to the law 'On Defence' submitted by the President of Russia, which state that Russia can use military force in operations outside its borders for the purposes of countering an attack against Russian forces or other troops deployed beyond Russia's borders, to counter or prevent aggression against another country or to protect Russian citizens abroad, the latter being particularly controversial when Russia is pursuing a ...[+++]policy of illegally issuing passports in frozen conflict territories and in Ukraine's Crimea;