Vulnerability of frontier workers

Frontier workers (those who live in one country but who commute daily or at frequent intervals across a frontier to another country) are vulnerable to unfair taxation, that is, being taxed in both their home and host countries.

In 1984, approximately 200,000 EEC/EU nationals were frontier workers.

1. Tax discrimination against non-residents of a country
2. Lack of trans-frontier cooperation

1. Dangerous materials in frontier areas
2. Crimes related to foreign relations and export trade
3. Border incidents and violence

1. Fortifying frontier lines

1. Vulnerability
2. Invulnerability