<s>[INST] The next text is a question of a member of the European parliament:"The proposed Council directive on a common consolidated corporate tax base will reduce the tax obstacles and the costs associated with cross-border activities, while supporting fair and sustainable economic competition. The directive should reduce the administrative costs of calculating taxes and circumvent the problem of double taxation. These factors will in future have a positive effect on growth and employment. The European Union has achieved significant progress with respect to the single market. Some Member States fear, however, that this legislative proposal is contrary to the principle of subsidiarity and restricts the options for taxation policy. A problem in this respect may also be the rapidly changing global economy.  How can the Commission guarantee to Member States that a common consolidated corporate tax base will not weaken their capacity to react swiftly to global taxation changes in a rapidly changing world economy?"
Analyze carefully the text and assign it to the most relevant policy area among those listed below. Do not explain your answer and return only a number.
Policy area numbers: 1 = Macroeconomics
2 = Civil Rights, Minority Issues and Civil Liberties
3 = Health
4 = Agriculture and Fisheries
5 = Labour, employment and pensions
6 = Education
7 = Environment
8 = Energy
9 = Immigration
10 = Transportation
12 = Law and Crime
13 = Social welfare
14 = Regional and Urban issues and Planning
15 = Banking, finance and domestic commerce issues
16 = Defence
17 = Space, science, technology, and communications issues
18 = Foreign trade
19 = International affairs and foreign aid
20 = Governance and government
21 = Public Lands, Water Management and Territorial Issues
23 = Culture and media
[/INST]. Answer = [1]. </s>
The proposed Council directive on a common consolidated corporate tax base will reduce the tax obstacles and the costs associated with cross-border activities, while supporting fair and sustainable economic competition. The directive should reduce the administrative costs of calculating taxes and circumvent the problem of double taxation. These factors will in future have a positive effect on growth and employment. The European Union has achieved significant progress with respect to the single market. Some Member States fear, however, that this legislative proposal is contrary to the principle of subsidiarity and restricts the options for taxation policy. A problem in this respect may also be the rapidly changing global economy.  How can the Commission guarantee to Member States that a common consolidated corporate tax base will not weaken their capacity to react swiftly to global taxation changes in a rapidly changing world economy?