Useful materials on frontier work

From international legislative source:

  • Agreement between the Government of the Republic of Croatia and the Government of the Italian Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion
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From European legislative source:

  • Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems
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  • Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems
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  • Regulation No 988/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 883/2004 on the coordination of social security systems, and determining the content of its Annexes
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  • Regulation (EU) No 492/2011 of the European Parliament and of the Council of 5 April 2011 on freedom of movement for workers within the Union
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From documentary source of the European Commission:

  • Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee – Removing cross-border tax obstacles for EU citizens – 2010
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  • Comparative Report – Frontier workers in the EU – 2014
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  • Triangular Cases – Tax obstacles to labour mobility in the European Union and tax avoidance – 2014
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  • Removing cross-border tax obstacles – Organisation and practices in Member States’ tax administrations – 2014
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  • Ways to tackle cross-border tax obstacles facing individuals within the EU – 2015
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From documentary source of the Advisory Committee on Free Movement of Workers:

  • Note on the rights of frontier workers with regard to free movement and social security – 2011
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From documentary source of the European Trade Union Confederation (ETUC):

  • ETUC’s recommendations to the national governments and to the European Union on how to overcome obstacles to the mobility of frontier workers in Europe – 2015
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  • Guide for mobile european workers – 2017
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