En outre, le contexte commercial actuel étant plus propice aux activités transfrontalières qu’il y a vingt ans, les entraves fiscales apparaissent aujourd’hui plus clairement comme les dernières barrières subsistant dans le marché intérieur.
Moreover, because the current business environment is more conducive to cross-border activities than was the case two decades ago, taxation obstacles are now more evident as remaining barriers in the internal market.
