Where possible, improved coordination of taxation and social security for frontier workers working from home
Despite the recent conclusion of a framework agreement for frontier workers working from home in the field of social security, taxation still retains its own rules, backgrounds and approach.
EU public Country-by-Country Reporting
On December 1, 2021 the EU public Country-by-Country Reporting (CbCR) Directive was published in the EU Official Journal and entered into force. The objective of the Directive is to create corporate transparency and to enhance public scrutiny. The Directive had to be transposed into national legislation by June 22, 2023. Differences have been detected between Member States (e.g. implementation date and safeguard clause).