Study - Tax Barriers and Cross-Border Workers: Tackling the Fragmentation of the EU Tax Framework - 12-06-2025
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This interdisciplinary report focuses on tax barriers to cross-border mobility of workers in the EU. Tax fragmentation creates multiple negative impacts on the EU Internal Market, and compliance costs vary considerably across size, industries and countries. FStudy - Tax Barriers and Cross-Border Workers: Tackling the Fragmentation of the EU Tax Framework - 12-06-2025
This interdisciplinary report focuses on tax barriers to cross-border mobility of workers in the EU. Tax fragmentation creates multiple negative impacts on the EU Internal Market, and compliance costs vary considerably across size, industries and countries. Further, employees’ choice of host country may be distorted by the tax differential. The report concludes with specific policy recommendations for more tax harmonisation and coordination, and for simplified compliance requirements. Source : © European Union, 2025 - EP