On Tuesday, the Council of Europe adopted an important draft recommendation on cross-border taxation. In short: there is every reason to share the public costs associated with cross-border workers between the countries where they work and the countries where they live.
The draft recommendation was adopted by an overwhelming majority. It clearly calls for “promoting co-development as a shared goal, with a view to supporting economic growth, and for distributing the resulting tax revenues equitably across the border region, ensuring that they translate into improved quality of life at the local level.”
This recommendation is based on a report by the Belgian Karl-Heinz Lambertz, who in turn drew on a study initiated by FEDRE in collaboration with the Institute for Transnational and Euregional Studies in Maastricht (ITEM).
The full text of the report is available at https://search.coe.int/congress/pages/result_details.aspx?ObjectId=090000168097f07c