Artikel
Taxation of Per Diem. Romanian Current Liabilities for Employers and Employees
The accession to EU opened new opportunities in the area of transnational services, by using Romanian employees abroad. The general principle of free movement of labor allowed the employers to send their workers in another member states, under the domestic working contract. The cost for the human capital in the home country in comparison with this cost in the destination country determined fiscal implication, which were not addressed immediately by legislation. Therefore, disputes on doctrinarian level and also in practice evolved until a precise change in the legal framework became mandatory. The paper analyses these changing of the regulation, showing the limits of the regulation in force.
- Sprache
-
Englisch
- Erschienen in
-
Journal: CES Working Papers ; ISSN: 2067-7693 ; Volume: 7 ; Year: 2015 ; Issue: 3 ; Pages: 794-801 ; Iasi: Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- Klassifikation
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Wirtschaft
Business and Securities Law
Tax Law
Job, Occupational, and Intergenerational Mobility; Promotion
- Thema
-
taxation
workers
mobility
free movement
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Tofan, Mihaela
Bercu, Ana Maria
- Ereignis
-
Veröffentlichung
- (wer)
-
Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- (wo)
-
Iasi
- (wann)
-
2015
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Artikel
Beteiligte
- Tofan, Mihaela
- Bercu, Ana Maria
- Alexandru Ioan Cuza University of Iasi, Centre for European Studies
Entstanden
- 2015
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