European mobility : tax and social management

European mobility : tax and social management 

The development of international exchanges leads to increased employee mobility, as a result situations of secondment and expatriation within the European Union in particular, are increasing in frequency. Secondment and expatriation raise a number of questions, mainly social and fiscal. In so far as concerns secondment, although the aim of the States is to facilitate it,

to promote exchanges, Governments and the European Union are engaged in fighting secondment fraud, which leads to "social dumping" with effects that are detrimental to national economies. The aim therefore is to envisage the social and tax aspects of these points (secondment and expatriation from or to France).