Oxfam

The EC proposal on CBAM risks to disproportionally affect developing countries, and, as a consequence, increase inequality and undermine the efforts of poor countries to become greener. The poorest and marginalized people are already the most hardly affected by the climate crisis and the least responsible for the CO2 emissions.

Climate change is inextricably linked to economic inequality: it is a crisis that is driven by the greenhouse gas emissions of the ‘haves’ that hits the ‘have-nots’. Oxfam estimates of the scale of this inequality suggest that the poorest half of the global population – around 3.5 billion people – are responsible for only around 10% of total global emissions attributed to individual consumption.

Oxfam is a global confederation working in over 80 countries to end poverty and inequality by tackling their root causes. The EU Gender Action Plan III marked an important step forward in positioning gender equality as a core objective of EU external action.

Oxfam welcomes the European Commissions proposal COM(2024)577, which aims to strengthen farmers positions through mandatory written contracts, cost-based pricing, and contract revision clauses. The initiative to define "fair" and "equitable" commercial relations is also appreciated but must align with Fair Trade principles and the International Fair Trade Chart to prevent "fairwashing." Oxfam emphasizes key Fair…

Oxfam supports the EUs effort to simplify its directives related to direct taxation but express concerns against using simplification to weaken anti-avoidance rules and narrowing Member State's tax base. The Omnibus should close loopholes, not widen them. You will find our full contribution in the attached document. This document covers the following points : 1.

Oxfam welcomes the review of the Directive on Unfair Trading Practices in the agricultural and food supply chain as a timely opportunity to strengthen an instrument that has already proven valuable in addressing power imbalances in the agri-food supply chain, but whose full potential remains untapped. 1) The most severe UTP remains out of the Directive's scope.

Oxfam strongly supports the proposal. We believe it is one of most powerful opportunities to reshape the EUs corporate tax framework, address aggressive tax competition in the EU and raise the ambitions of Pillar 1 and 2. In designing the BEFIT, Oxfam recommends that: - The allocation formula is based on tangible factors (employment, payroll, sales, assets) and excludes intangible assets.

· We welcome the initiative to simplify and clarify reporting obligations under the Directive on Administrative Cooperation (DAC), and potentially consolidate various provisions into a single Directive for greater clarity. · We note that recasting the DAC could help reduce the reporting burden on both large companies and SMEs, as well as tax administrations.

Oxfam strongly welcomes the initiative. The European Commission started addressing the problem of lack of real economic activity and substance economic presence in specific initiatives (e.g. state aid guidelines, fair taxation criteria in the list of non-cooperative jurisdictions) but there is a need of a comprehensive and binding instrument to limit the use of shell companies in the EU.

Oxfam reiterates the necessity for strong legislation that combats Unfair Trading Practices (UTPs) in global supply chains for the protection of small-scale food producers and family farmers from buyers that abuse their power.

Oxfam welcomes the European Commissions 2024 proposal to strengthen cross-border cooperation among enforcement authorities in the implementation of the Unfair Trading Practices (UTP) Directive. This initiative is a positive step toward improving enforcement and protecting farmers against UTPs.

Oxfam closely followed the negotiations at the OECD Inclusive Framework and expressed its concerns about the lack of ambition and the unfairness of the global tax deal. Requests from low-income countries were poorly included and analyses show that the new rules benefit rich countries mainly.