Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/198429 
Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 7 [Issue:] 3 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2015 [Pages:] 794-801
Verlag: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Zusammenfassung: 
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.
Schlagwörter: 
taxation
workers
mobility
free movement
JEL: 
K22
K34
J62
Creative-Commons-Lizenz: 
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Dokumentart: 
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