·&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Minimal harmonization of tax laws (such as a common basis for assessing corporate taxation) and social policy (such as further liberalization of national labor markets to encourage labor mobility);
·&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 税法和社会政策的最低限度融合，前者如计算公司税的共同基准，后者如国家级劳动力市场的进一步自由化以鼓励劳动力流动。