What is CLS

CLS defines Common Language Specification. To fully interact with other objects regardless of the language they were implemented in, objects must expose to callers only those features that are common to all the languages they must interoperate with. For this reason, the Common Language Specification (CLS), which is a set of basic language features needed by many applications, has been defined. 

The CLS rules define a subset of the common type system; that is, all the rules that apply to the common type system apply to the CLS, except where stricter rules are defined in the CLS. The CLS helps enhance and ensure language interoperability by defining a set of features that developers can rely on to be available in a wide variety of languages. The CLS also establishes requirements for CLS compliance; these help you determine whether your managed code conforms to the CLS and to what extent a given tool supports the development of managed code that uses CLS features.