How is EV not affected by non-business operations factors?

Was looking through Rosenbaum & Pearl where they say "multiples based on enterprise value are widely used by bankers because they are independent of capital structure and other factors unrelated to business operations (e.g. differences in tax regimes and certain accounting policies)." 

I understand how enterprise value is cap structure-agnostic, but how do tax regime differences and certain accounting policies not affect EV (compared to market cap/equity value)? The text seems to be suggesting there is some sort of difference between the two when it comes to these factors, but if enterprise value = Market Cap + Debt (& Equivalents) - Cash (& Equivalents), where does this come into play?

Is this because for EV/EBITDA, you use a financial metric (EBITDA) unaffected by tax, D&A (and assuming certain other accounting practices are also adjusted for because EBITDA is non-GAAP and more a standardized financial metric in the finance world) to compare between companies?

Thanks!