dc.contributor.author |
Frunze, Alexandru
|
|
dc.date.accessioned |
2025-09-19T12:08:59Z |
|
dc.date.available |
2025-09-19T12:08:59Z |
|
dc.date.issued |
2025-04 |
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dc.identifier.uri |
https://irek.ase.md:443/xmlui/handle/123456789/4617 |
|
dc.description |
FRUNZE, Alexandru. Comparative Study Between the Republic of Moldova and Romania on the Delegation of Staff = Studiu comparativ dintre Republica Moldova și România privind delegarea personalului. Online. Coord. șt.: Lilia GRIGOROI. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 23-a: Lucrări ştiinţifice, 11-12 aprilie 2025. Chişinău: SEP ASEM, 2025, vol. 1, pp. 378-381. ISBN 978-9975-168-36-6 (PDF). Disponibil: https://doi.org/10.53486/sstc2025.v1.89 |
en_US |
dc.description.abstract |
Both employers and employees often encounter the concept of per diem and may wonder how it is allocated, calculated, and taxed. Simply put, a per diem whether for domestic or international travel is a financial allowance provided by an employer to cover an employee’s daily expenses, such as meals and local transportation, while they are on a business trip outside their usual workplace or company headquarters. This article aims to clarify the essential legal aspects governing per diem payments, accommodation costs, and other travel-related expenses in the Republic of Moldova and Romania highlighting the similarities and differences between the two systems. The study includes a comparative analysis of the regulatory framework, fiscal aspects and the impact of these changes on economic entities. CZU: 657.446(478+498); JEL:M41 |
en_US |
dc.language.iso |
other |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
employed staff |
en_US |
dc.subject |
delegation |
en_US |
dc.subject |
per diem |
en_US |
dc.subject |
accommodation |
en_US |
dc.subject |
transport expenses |
en_US |
dc.title |
Comparative Study Between the Republic of Moldova and Romania on the Delegation of Staff |
en_US |
dc.title.alternative |
Studiu comparativ dintre Republica Moldova și România privind delegarea personalului |
en_US |
dc.type |
Article |
en_US |