<s>[INST] The next text is a question of a member of the European parliament:"1.  Does the Commission agree that the corporation tax regime changes recently announced in the Channel Islands will provide reduced rates for non-residents, with residents being charged more as a result of the adjustment of their other taxes?       2.  Does it believe that these changes are consistent with the Primarolo report and with existing undertakings?       3.  What action does it intend to take to ensure that unfair tax competition from the Channel Islands is eliminated?"
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>
1.  Does the Commission agree that the corporation tax regime changes recently announced in the Channel Islands will provide reduced rates for non-residents, with residents being charged more as a result of the adjustment of their other taxes?       2.  Does it believe that these changes are consistent with the Primarolo report and with existing undertakings?       3.  What action does it intend to take to ensure that unfair tax competition from the Channel Islands is eliminated?