Studies made for the Commission

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 subsequently identifies solutions to make the system clearer and simpler to remove disincentives to exercise cross-border activities.