Even so, the Commission’s proposal has fatal shortcomings. For one thing, the factors included in the apportionment formula would in practice be taxed at the national rates, creating fresh incentives for factor- and profit-shifting.
即便如此，欧盟委员会的提案也有着致命的弱点。就其中一点来看，分配公式中所包含的要素在实际操作中适用国家税率，这就为要素和利润的转移提供了动机。