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 119
- Downloads 0
THE IMPORTANCE OF CAPITAL MARKET IN ECONOMY
All participants in capital markets are asking how to finance investments or to invest money available. The answer to these questions depends on the situation you have: deficit or surplus capital. This article addresses...
Strategic vectors of transformational shifts in the national tourism system of Ukraine
The article determines transformational factors, which influence a national tourism system (NTS) of Ukraine and proposes strategical vectors of its development. Research of the NTS as an economic system is a pre-condit...
QUALITATIVE STUDY ON PHYSICIANS’ MOTIVATIONS AND DRUG PRESCRIBING BEHAVIOUR
The proper prescription of medicines by specialists from healthcare, especially physicians, it’s a major challenge of the healthcare services concerning the financial implications respectively the effects upon the patien...
THEORETICAL PERSPECTIVES ON ECONOMIC COOPERATION
Economic cooperation, the engine of relations of international economic cooperation, is an insufficiently defined, dynamic concept. The transformations of the international environment, globalization and the intensificat...
THE ROLE OF PUBLIC DISCOURSE IN THREAT FRAMING: THE CASE OF ISLAMOPHOBIA IN CZECH REPUBLIC
Perception and interpretation of risks do not always come from a direct experience but are filtered by the mass media and political discourse. The message they spread and the interpretations of reality they suggest...