The report also contained recommendations concerning the creation of a European research area and the promotion in all countries of the Union of converging measures on research, lifelong learning and employability which would overcome any sort of unfair competition between the States in the field of taxation.
Angivelserne i betænkningen vedrørte desuden oprettelsen af et fælles europæisk forskningsområde og indsatsen i alle EU-landene for at skabe ensartede foranstaltninger med hensyn til forskning, livslang uddannelse og beskæftigelsesmuligheder, idet man går bort fra enhver form for illoyal skattekonkurrence mellem medlemsstaterne.