On 20 December 2010 the European Commission published a Communication which outlines the most serious tax problems that EU citizens face in cross-border situations and announces plans for solutions.

A communication on VAT reform was also published. Communication on cross-border taxation When individuals move or work or invest abroad, they can encounter double taxation and other difficulties such as in claiming tax refunds and in obtaining information on foreign tax rules. The Communication announces plans in some areas such as cross-border income, inheritance taxes, dividend taxes, car registration taxes and e-Commerce. Communication on VAT reform Commission also published a communication on VAT Reform and a public consultation on this matter is open for contributions until 31 May 2011.