The study “Tax Barriers and Cross-Border Workers: Tackling the Fragmentation of the EU Tax Framework” analyses the tax-related challenges faced by cross-border workers and employers within the European Union. It explores the fragmentation of national tax systems and its impact on labour mobility and tax fairness. The study provides in-depth analysis and policy recommendations aimed at strengthening tax harmonisation across the EU. It was commissioned by the FISC Subcommittee on Tax Matters of the European Parliament.

Available at: Tax Barriers and Cross-Border Workers: Tackling the Fragmentation of the EU Tax Framework | Think Tank | European Parliament