The EESC recommends
- the establishment of one-stop shop services whereby citizens can acquire information, pay taxes and receive the necessary certificates and documentation to be used across the entire EU;
- the simplification of administrative procedures applied to cross-border situations to be undertaken on bi-lateral and multi-lateral bases across Member States;
- the provision of advance tax rulings giving information on the final tax liability outcome;
- the setting-up of a Cross-Border Taxation Observatory: A large number of precise functions is outlined (e.g. research and investigation of tax obstacles, reports, evaluation…).