Removing cross-border tax obstacles Organisation and practices in Member States’ tax administrations

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No 54, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study analyses the various obstacles people may face and identifies existing national solutions to the major cross-border obstacles. The report subsequently identifies solutions to make the system clearer and simpler to remove disincentives to exercise cross-border activities.

Keywords: European Union; taxation; cross-border obstacles (search for similar items in EconPapers)
Pages: 236 pages
Date: 2014-11
New Economics Papers: this item is included in nep-pbe
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