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Remote work in the context of BEPS 2.0: challenges and fiscal implications for employees and employers

Remote work in the context of BEPS 2.0: challenges and fiscal implications for employees and employers

Authors: Corina Mindoiu, Partner, Income Tax and Social Contributions, EY Romania, Crina Onut, Manager, People Advisory Services, EY Romania and Maria Ciudin, Senior Consultant, People Advisory Services, EY Romania

The digitization of the global economy and the accelerated adoption of remote work have led the Organization for Economic Cooperation and Development (OECD) to initiate The Base Erosion and Profit Shifting, already known as BEPS 2.0, a set of tax planning rules designed to prevent companies from exploiting loopholes from national tax laws as a way to avoid paying taxes.

For more information, please see the Romanian version of the article, here.

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