(85) A corporate group should be able to make use of approved binding corporate rules for its international transfers from the Union to organisations within the same corporate group of undertakings, as long as such corporate rules include essential principles and enforceable rights to ensure appropriate safeguards for transfers or categories of transfers of personal data.

centralising existing policy-relevant documentation on transfers of SALW and of other conventional weapons and ammunition in the global information management system, including national arms export reports, country reports to the UN Register of Conventional Arms and the UN Programme of Action on the Illicit Trade in SALW, the texts of national, regional and international instruments, and reports of illicit SALW and other illicit conventional weapons and ammunition transfers compiled by UN sanctions monitoring groups, civil society orga ...[+++]nisations and the international news media,

7. Calls for the inclusion in the Common Position of the post-embargo toolbox which should integrate or initiate the following aspects: (a) regular assessments, also involving relevant EU units and working groups other than COARM, as well as national governments and authorities, with the aim of clarifying whether the EU should reimpose an embargo, continue to keep it under special measures, or further normalise controls, (b) operate a policy of presumption of denial to the ex-embargo state, (c) apply the equivalent of the existing denial notification/consultation mechanism with regard to all potential ...[+++]transfers to the formerly embargoed state, (d) states to report on individual transfers for inclusion in the Consolidated Report, (e) Member States must reserve the right to undertake post‑transfer inspections for end-use verification purposes, and (f) the end-use control on dual-use items to states under embargo should be extended to include these states;

47. Welcomes the international discussions on the updating of the OECD guidelines on transfer pricing, i.e. the shifting of profits to tax havens to avoid paying taxes in both developed and developing countries; urges the Commission and the Member States to take immediate action, and review the current rules, on transfer pricing, in particular in relation to the shift of risks and intangibles, the artificial splitting of ownership of assets between legal entities in a group, and transactions between these entities that would rarely t ...[+++]ake place between independents; calls on the Commission to develop the system of advance pricing agreement applicable to transfer pricing, whereby a new requirement would be added to the existing obligations under the EU Transfer Pricing Documentation guidelines; suggests that the documentation, as well as the tax declaration requirements, should be broader for transactions with blacklisted jurisdictions;

Transfers within a group of undertakings should benefit from a general transfer licence in cases where the members of the group are certified in their respective Member States of establishment.

I also welcome amendments tabled on behalf of the PSE Group by Mr Kindermann, both singly and jointly with other groups, in particular the amendments that ensure that adverse effects on fisheries resources and the local economy are avoided, that the transfer is accompanied by any appropriate training, that boats are suitable and that the transfer meets the requirements of the FAO's needs assessments and is requested by the third country.