Tratamentul fiscal al remunerațiilor acordate de către angajatorii români salariaților delegați să presteze activitate în alte state membre ale uniunii europene
The Tax Treatment of Remunerations Paid by Romanian Employers to Employee Delegated for Work Purposes in Other Member States of the European Union

Summary/Abstract: The objective of the present study is to analyze the way in which Romanian tax audits and Romanian case law have decided in relation to the wages given by the Romanian employers to Romanian employees performing their duties abroad, after the entry into force of Law no. 209/2015. The necessity of the present study resides in the fact that after the entry into force of Law no. 209/2015 this type of situations should have ceased. On the contrary, the practice developed during the years 2018-2019 shows a completely different picture that requires a serious focus and debate.

• Details
• Contents