TAXATION OF PER DIEM. ROMANIAN CURRENT LIABILITIES FOR EMPLOYERS AND EMPLOYEES
Journal Title: CES Working Papers - Year 2015, Vol 7, Issue 3
Abstract
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.
Authors and Affiliations
Mihaela TOFAN, Ana Maria BERCU
Keywords
Related Articles
- EP ID EP90260
- DOI -
- Views 125
- Downloads 0
MAJOR ISSUES IN BRINGING ABOUT SUSTAINABILITY
Research on sustainability is now fast approaching half a century of dedicated work. Although there have been significant breakthroughs, sustainability and its corollary, sustainable development, have proven a tough nut...
THE REFUGEES AND THE ECONOMIC GROWTH IN THE EU STATES: CHALLENGES AND OPPORTUNITIES
Nowadays, one of the major concerns of the EU leaders is how to cope with the large inflows of refugees that are coming from the Arab region, because of the prolonged conflicts and civil wars. While some EU leader...
THE EFFECTS OF APPLYING COMMUNITARY POLICY UPON THE ROMANIAN ENERGETIC SYSTEM AND THE FUTURE DIRECTIONS REGARDING SUSTAINABLE DEVELOPMENT
The study provides an overview on the effects and perspectives of implementation of sustainable development policies in the energy sector in Romania, by reference to the European Union. The purpose of this study is to hi...
MIXING SOCIAL INTO SOCIAL MEDIA: ON-LINE NETWORKING IS TRANSFORMING THE WAY OF BUSINESS ALL OVER THE GLOBE
In last three years, we are witnessing an explosion on social media scene: more and more actors, spectacular growth. So, the social media phenomena cannot be ignored and it is global. Now, in 2011, Facebook is bigger tha...
VOICE OF THE STUDENTS: HOW CAN THE EU TAKE THE GLOBAL LEAD ON TACKLING CLIMATE CHANGE?
The EU has always been at the forefront of tackling environmental issues. This paper responds to the EU?s „call for action? towards addressing the issue of climate change – a key priority for the European Commission in t...