The foundation of the European Community in 1957 established the right to free movement between member states. These rights are enshrined in Article 45 of the Treaty on the Functioning of the Europe Union although their practical application at national level can sometimes hinder rather than encourage cross-border mobility.
The most frequent issues identified are consistently the absence of reliable cross-border citizens’ information and difficulties with cross-border taxation and social welfare. The following briefing paper will focus on taxation.
The European Commission recognises that many difficulties with cross-border taxation exist. In 2014 the Commission launched a public consultation to gather information on current taxation problems and identify possible solutions to those problems. The Border People project issued a response relevant to the border region of Ireland / Northern Ireland, as did PKM-FPM Accountants and John MacMahon & Co Chartered Accountants. The following briefing paper outlines a selection of the taxation problems and solutions highlighted in the submissions.
For further information please contact Annmarie O’Kane, Border People Manager, Centre for Cross Border Studies firstname.lastname@example.org