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  • 标题:TAXATION OF PER DIEM. ROMANIAN CURRENT LIABILITIES FOR EMPLOYERS AND EMPLOYEES
  • 本地全文:下载
  • 作者:Mihaela TOFAN ; Ana Maria BERCU
  • 期刊名称:CES Working Papers
  • 电子版ISSN:2067-7693
  • 出版年度:2015
  • 卷号:7
  • 期号:3
  • 出版社:University of Iasi
  • 摘要:The accession to EU opened new opportunities in the area of transnational services, by usingRomanian employees abroad. The general principle of free movement of labor allowed the employers to sendtheir workers in another member states, under the domestic working contract. The cost for the human capitalin 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 inpractice evolved until a precise change in the legal framework became mandatory. The paper analyses thesechanging of the regulation, showing the limits of the regulation in force
  • 关键词:taxation; workers; mobility; free movement
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