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.
Volume (Year): 7(3) (2015)
Issue (Month): 3 (September)
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- Ana STEFANESCU & Eduard NICOLAU, 2012. "Some Considerations Regarding The Posting Of The Romanian Workers To E.U. And Non-E.U. Countries," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 235-249, June.
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