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Tax challenges of cross-border teleworking

Накратко 01-12-2022

The pandemic led to unprecedented circumstances in the workplace, with millions of people having to work from their homes. With teleworking gradually becoming the new normal, the question is whether employees and employers are aware of and able to deal with potential tax consequences that can arise when employees occasionally work remotely from a country other than that in which their employer is based.

Trafficking for labour exploitation in the EU

Накратко 18-10-2022

To raise awareness of the many forms of human trafficking and to boost efforts to address them, the European Union has set 18 October as EU Anti-trafficking Day. Marking the day represents an opportunity to stress the need to tackle trafficking for the purpose of labour exploitation. On the rise, this latter has become the predominant form of trafficking in human beings in some EU Member States.

The note summarises key results from a study prepared at reqest of the Employment and Social Affairs Committee. It concludes with a set of policy recommendations including the design of EU funding post-2020.

This study draws primarily on available literature, as well as on information gathered from interviews to examine barriers to employment in border regions. The study first outlines cross-border labour mobility trends and drivers. It then looks at barriers to cross-border labour mobility before assessing measures - including legislation, key programmes and initiatives, and funding structures - adopted at EU-level to address them. The study concludes by presenting a series of recommendations on ways ...

This briefing provides an update on the revision of the posting of workers directive in the European Parliament, and thus a follow up to the June 2016 study prepared for the EMPL Committee ‘Posting of Workers Directive - current situation and challenges’, the May 2016 EPRS appraisal of the Commission Impact Assessment ‘Revision of the Posting of Workers Directive’, and the March 2017 EPRS briefing ‘Posting of Workers Directive’.

In 2014, the European Commission proposed a revision (‘IORP II’) of the existing Institutions for Occupational Retirement Provision (IORP) Directive of 2003, which covers certain occupational pension savings. These are overwhelmingly in the United Kingdom (55.9% of IORP assets) and the Netherlands (30.7%). The proposed revision aims to improve the governance, risk management, transparency and information provision of IORPs and help increase cross-border IORP activity. Stakeholders generally welcomed ...

The Institutions for Occupational Retirement Provision (IORP) Directive, from 2003, covers certain occupational pension savings. IORPs hold assets worth €2.5 trillion on behalf of around 75 million Europeans and are found mainly in the United Kingdom (55.9 % of IORP assets) and the Netherlands (30.7 %). Around a further 10 % of IORP assets are in Germany (4.5 %), Italy (2.8 %) and Ireland (2.4 %). The proposed revision (known as IORP II), to be debated during the Parliament's November plenary session ...

The study lists currently applied measures re-introducing temporary border controls within Schengen area and evaluates them in the light of different policy options and smart Single Market regulation criteria. The study highlights the added value of free movement within the Schengen area for the Single Market and quantifies the costs of re-establishing internal border controls, with particular reference to the transportation sector. Welfare of consumers is affected by “non-Schengen”, as the prices ...

The economic impact of suspending Schengen

Накратко 04-03-2016

The suspension of the Schengen Agreement and re-establishment of permanent border controls would lead to a restriction of the four freedoms of the Single Market and have a negative economic impact. Estimates show that the costs of rolling back Schengen would – depending on region, sector and alternative trade channels – be between €5 billion and €18 billion per year. Please click here for the full publication in PDF format

In 2014, the European Commission proposed a revision (‘IORP II’) of the existing Institutions for Occupational Retirement Provision (IORP) Directive of 2003, which covers certain occupational pension savings. These are overwhelmingly in the United Kingdom (55.9% of IORP assets) and the Netherlands (30.7%). The proposed revision aims to improve the governance, risk management, transparency and information provision of IORPs and help increase cross-border IORP activity, strengthening the single market ...