This Paper arises out of an analysis and discussion of the Commission proposal for a Return Regulation (hereafter “the Proposal”). The Paper focuses on the Proposal’s specific provisions on unaccompanied children. In particular, EGN discussions considered the provisions of guardianship. They also concerned the application of the best interests principle, potential countries of return, transnational cooperation between EU States, age assessment, legal assistance and appropriate reception conditions. The Paper is being published to share important reflection points and resources for EGN members and other stakeholders when considering these issues. It does not define the positions of individual EGN Members