欧盟通过积极一体化（positive integration）和消极一体化（negative integration）的途径促进成员国间税制协调，在此过程中需要在保障成员国税收主权和实现欧盟条约“自由流动”目标之间寻求平衡。
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该研究框架认为欧盟管理的特征是以主张自由市场的”消极整合”（Negative Integration）为主，而非修改或缩小市场的”积极整合”（Positive Integration）。
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negative integration
消极的集成
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Still, we view the deal as an overall negative, given its size and the potential risks of integration.
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There are always negative surprises in every deal, such as a very difficult integration, key customers walking away, seller misrepresentations, and exits of key employees.
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