Study on removing cross-border tax obstacles: organisation and practices in MS's tax administrations: final report.
Study on removing cross-border tax obstacles: organisation and practices in MS's tax administrations: final report.
Tipo:
Área geográfica:
Área temática:
Idioma:
Autor:
Directorate-General for Taxation and Customs Union, EY
Palabras clave:
cross-border cooperation | economic activity | EU Member State | financial institution | financial policy | fiscal policy | operation of the Institutions | report | tax | tax system
Año de publicación:
2014
People who have cross-border activities may face many obstacles when dealing with their tax affairs. Some of the more obvious hurdles include gathering of information about their foreign tax position, communication in foreign languages or the filing of tax returns. This study analyses the various obstacles people may face and identifies existing national solutions to the major cross-border obstacles. The report will subsequently identify solutions to make the system clearer and simpler to remove disincentives to exercise cross-border activities.