The Common Type System (CTS)

.NET treats all languages as equal, a class written in C# should be equivalent to a class written in VB.NET, and an interface defined in Managed C++ should be exactly the same as one that is specified in managed COBOL. Languages must agree on the meanings of these concepts before they can integrate with one another. In order to make language integration a reality, Microsoft has specified a common type system to which every .NET language must abide.