Taxation of Per Diem. Romanian Current Liabilities for Employers and Employees

8 Pages Posted: 24 Apr 2021

See all articles by Mihaela Tofan

Mihaela Tofan

University Alexandru Ioan Cuza of Iasi

Ana-Maria Bercu

Alexandru Ioan Cuza University - Department of Finance, Money and Public Administration

Date Written: August 15, 2015

Abstract

The accession to EU opened new opportunities in the area of transnational services, by using the 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

JEL Classification: K22; K34; J62

Suggested Citation

Tofan, Mihaela and Bercu, Ana-Maria, Taxation of Per Diem. Romanian Current Liabilities for Employers and Employees (August 15, 2015). Available at SSRN: https://ssrn.com/abstract=3827122 or http://dx.doi.org/10.2139/ssrn.3827122

Mihaela Tofan (Contact Author)

University Alexandru Ioan Cuza of Iasi ( email )

blv. Carol no. 5
Iasi, Iasi 700505
Romania
+40232201010 (Phone)
+40232217000 (Fax)

HOME PAGE: http://www.uaic.ro

Ana-Maria Bercu

Alexandru Ioan Cuza University - Department of Finance, Money and Public Administration ( email )

Romania

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