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The Resource Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group

Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group

Label
Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group
Title
Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group
Creator
Subject
Language
eng
Summary
This report considers both problems arising from mismatches between taxation rules that lead to higher taxation of individuals in cross-border situations ("substantive" tax problems) and problems that are due to absence of suitable practical and administrative procedures ("procedural" tax problems). The report identifies double taxation as a main "substantive" problem. It highlights in particular the inadequacy or absence of rules on relieving double taxation; the inadequacy of rules to enforce the double tax relief measures that do exist; the particular double tax problems faced by highly mobile workers such as performing artistes and sportspersons; differing characterizations of an item of income in different Member States; and differences between the tax laws of Member States in terms of tax relief for pension contributions versus taxation of pension payments which can result in mismatching situations if an individual works in one Member State and retires to another. Exit taxes, trailing taxes and anti-abuse rules may also lead to undesirable effects for individuals who are active across borders. Practical problems identified in the report include complicated rules on reclaiming taxes withheld; the absence of specialized cross-border tax expertise in local tax offices; and the frequently occurring requirement to use the official language of the country when completing official tax forms and corresponding with the tax office. These problems may make it difficult for taxpayers both to comply with tax rules and to claim the relief they are entitled to under double taxation treaties. As regards enforcing their rights under double taxation treaties, the high costs of judicial proceedings may put this solution out of the reach of most taxpayers. Finally, the expert group proposes the solutions to the identified cross-border tax problems for individual taxpayers
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
European Commission expert group
http://library.link/vocab/subjectName
  • individual income tax
  • cross-border worker
  • double taxation
  • artist (creative)
  • sportsmen
  • pension
Label
Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group
Instantiates
Publication
Extent
59 p.
Isbn
9789279536595
Isbn Type
(pdf)
Label
Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group
Publication
Extent
59 p.
Isbn
9789279536595
Isbn Type
(pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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