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
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
