TAXATION OF PER DIEM. ROMANIAN CURRENT LIABILITIES FOR EMPLOYERS AND EMPLOYEES

Mihaela Tofan () and Ana-Maria Bercu
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Mihaela Tofan: Center for European Studies, Alexandru Ioan Cuza University of Iasi

CES Working Papers, 2015, vol. 7(3), issue 3, 794-801

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.

Keywords: taxation; workers; mobility; free movement (search for similar items in EconPapers)
JEL-codes: J62 K22 K34 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:jes:wpaper:y:2015:v:7:i:3:p:794-801

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