Il importe, par conséquent, de prévoir pour ces opérations des règles fiscales neutres au regard de la concurrence afin de permettre aux entreprises de s’adapter aux exigences du marché intérieur, d’accroître leur productivité et de renforcer leur position concurrentielle sur le plan international.
To that end it is necessary, with respect to such operations, to provide for tax rules which are neutral from the point of view of competition, in order to allow enterprises to adapt to the requirements of the internal market, to increase their productivity and to improve their competitive strength at the international level.
