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In construction, subcontracting is always a major factor of exploitation, fraud, and other labour abuses, especially in a cross-border context. If done in an appropriate way, subcontracting should not necessarily be a problem. Trouble starts when subcontracting is simply used to reduce costs and to escape legal responsibilities. Often, companies use subcontracting chains to disguise employment relationships, circumvent tax and social security payments, avoid joint and several liability, and hide

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