when you propose the consolidated corporate base for multinational companies in your first version of the single market act it was not an optional proposal in other companies had to be to this 
When you proposed the consolidated corporate tax base for multinational companies in your first version of the Single Market Act, it was not an optional proposal: in other words, all companies had to be subject to this consolidated tax base.
When you proposed the consolidated corporate base for multinational companies in your first version of the Single Market Act, it was not an optional proposal: in other companies had to be to this consolidated tax base.