TAX ASPECTS OF TELEWORKING IN THE PERSONAL INCOME TAX
TAX ASPECTS OF TELEWORKING IN THE PERSONAL INCOME TAX
Author(s): Carlos Carbajo NogalSubject(s): Labor relations, Health and medicine and law, Fiscal Politics / Budgeting, Labour and Social Security Law
Published by: Editura Hamangiu S.R.L.
Keywords: covid-19; pandemic; teleworking; self-employed workers; personal income tax; deductible expanses; tax residence; dependent workers; compensation of expanses;
Summary/Abstract: This article deals with a “hot” topic generated by the covid-19 pandemic – teleworking – and its tax consequences. As social withdrawal and sometimes confinement locked people down, work has been done differently this year. Apart from some adjustments that have to be done to the way tax administrations and employers look into deductible expanses and compensation of expanses, for example, there are difficult questions to answer in other areas as well. The author approaches matters such as the involuntary change of tax residence and its tax consequences and looks into the associated obligations of parties involved.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 5
- Page Range: 8-16
- Page Count: 9
- Language: English
- Content File-PDF