The Americans and Europeans want Russia to support a managed transition, in which President Bashar Assad would leave power but some of the underlying structures linked to his rule would remain in place.
The rational and worthy institutions of government require a rational underlying political philosophy, with an abiding respect for individual rights and the rule of law.
Members should also adopt a common General Anti-Abuse Rule, whereby they can ignore artificial tax avoidance schemes and tax the underlying sum of money, the Commission said.