Rather, the aim of harmonization is to make cross-border trade easier for business. For example, if there is no standard way to determine taxable income, or offset losses, it is hard for firms – including banks – to sell their products in other member states or to optimize their cross-border corporate structures.
欧盟金融市场拼图中缺失的另一块是税法的协调。问题不在于采用哪一种税率（这能够也应该通过竞争来决定），而是协调的目的在于使跨界交易更为便利。例如，如果没有确定可征税收入或如何抵消亏损的标准，企业—包括银行—就很难将产品销售到另外的成员国或优化它们的跨界公司结构。