Således fremkalder indførelsen af euroen inden for rammerne af det indre marked på grund af forskelle i beskatningen i de forskellige stater betydelige kapitalflytninger, som man nu vil forsøge at dæmme op for navnlig ved iværksættelsen af en minimumsbeskatning af kapital, der investeres af en juridisk person.
As a result of the introduction of the euro in the single market, the tax differentials between the various Member States are causing significant capital movements, and attempts are now being made to curb these, for example by introducing a minimum rate of taxation on income from capital invested by individuals.