Whereas the downward trend in corporate tax rates, in almost all EU Member States, whether legal rates or effective rates, installs in the long run a worrying taxation race-to-the-bottom;
ker se davčne stopnje za pravne osebe, bodisi zakonske bodisi dejanske, v skoraj vseh državah članicah EU znižujejo, to dolgoročno pomeni zaskrbljujoče tekmovanje za čim nižjo obdavčitev;