> where that labour is actually being conducted are the ones that are followed.

So in that particular case, would be in both Estonia and Spain, just so we're on the same side?

> But for company tax law, that company is a tax resident in Estonia, not Spain.

Indeed, and I don't think the Estonian company would pay Spanish taxes, correct? Unless they have a presence (subsidiary for example) in Spain, then they would have to pay Spanish taxes. But if not, it's only the employee who pay Spanish tax. Or did I understand incorrectly?

> why not do the same for entrepreneurs?

I think this is exactly what we're doing right now :) Small steps, but EU-INC seems to be one of those steps in that direction.

> So in that particular case, would be in both Estonia and Spain, just so we're on the same side?

It sounds like we are. If labour is being conducted in both of those countries then yes. And the same anywhere else where someone might join the party.

And on the tax thing - yes again, but what I see happening now in European countries, is that, if a person of significant control resides in another country, then that other country considers the company a tax resident of that country too.

E.g: I live in Finland. If I were to open an Estonian company and have it literally do nothing all year, not only would I have to file a company report in Estonia, (fine, that's why I chose to start a company there, perhaps it's really easy) but also file a company report in Finland as if the company were a Finnish company.

I think this is an overreach of bureaucracy and adds a friction to entrepreneurship. Others might think differently - which I completely accept. Unfortunately for me, I do not think that this initiative here will change this, much. Perhaps I am mistaken. Either way, it is in the right direction and I support it.