ARTICOLE CORPORATE

Income tax exemption for new categories of IT employees

Starting from February 1st, 2018, new rules shall apply with regard to the income tax exemption applicable to individuals that obtain salaries and similar income from software development activities. These rules are set under joint Order no.…

Is it lawful to convert an employment agreement concluded for an indefinite period to a fixed-term agreement?

According to the Romanian Labour Code, fixed-term employment agreements can only be legally concluded in certain situations. In practice, a fixed-term employment agreement differs in many ways from the agreement concluded for an indefinite period,…

Employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses, according to European legislation

At EU level, this matter is stipulated by Council Directive 2001/23/EC on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of…

Employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses, according to Romanian legislation

Directive 2001/23/EC which stipulates this matter at EU level was transposed into national legislation by Law No. 67/2006 on the protection of employees' rights in case of transfer of undertakings, businesses or parts of undertakings or businesses…

Taxpayers rights during the tax audit

Taxpayers’ rights during the tax audit are stipulated both in the Tax Procedure Code and in the Chart of rights and obligations of taxpayers during the tax audit. These rights are as follows: 1. The right to be notified of the tax audit Before…

Natural Persons Insolvency

The Natural Persons Insolvency Law no. 151/2015, which sets a collective procedure for the financial recovery of the debtor, a natural person, in good faith, with a view to recovering his/her liability and discharge his/her debt, was published…

The Transfer Pricing Documentation File in 2017 – The Procedure

Aside from its mandatory nature - the transfer pricing documentation file is the document that justifies before the tax authority why a certain price for a given transaction was chosen - the file can be seen as a tool for an effective management…

Amendments made to the General Registry of Employees

The decision amending the Government Decision no. 500/2011 on the general registry of employees (“GD 500/2011”) was published in the Official Gazette no. 963/28.11.2016. Significant changes have been made with regard to the rules governing…

ARTICOLE LINGVISTICE

WHAT DOES HUMANITY LOSE WHEN A LANGUAGE DIES?

I believe it would be safe to say that at least once in our lives, most of us were faced with the idea that language is a living organism, which is to say that, of course, it emerges, evolves and – in the end – it dies. And beyond being…

JUST FOR LAUGHS: ROMANIAN FUNNY IDIOMS AND THEIR ENGLISH CORRESPONDENT

Romanians have their own funny ways of expressing feelings or talk about different things, but most of the time these expressions are hard to understand if you are not a local; some of them, however, might be similar, or close to expressions…

FORGING NEW LANGUAGES: FROM ELVISH & KLINGON TO DOTHRAKI & VALYRIAN

Language depiction has always been something of an issue in media, especially when said media was intended for entertainment purposes. Given that the major entertainment material exporters across the globe speak only one (albeit very popular)…

DEALING WITH FALSE FRIENDS

False friends have developed in many languages over the years, for various reasons. For example, in some cases, the two false friends have similar origins, perhaps having both been borrowed from a third language, but their meanings have deviated…

CROSS-CULTURAL COMMUNICATION BROKERAGE: BETWEEN DOMESTICATING AND FOREIGNISING MEDIA CONTENT, NOW AND THEN

In the age of globalisation, where we are merely a click away from any type of media content, be it breaking news on a terror attack in a mosque somewhere at the other end of the world and the subsequent crisis management coverage, a hot-topic…

THE POWER OF NAMES

(“A good name reaches far, but a bad one reaches farther” - Yugoslavian Proverb) Humans are social creatures. We don’t like being on our own over long periods of time and we have a strong tendency to gather in groups. Sometimes these…

ON THE ROLE AND CORRECT USE OF MODIFIERS

Modifiers are words, phrases, or clauses that add description to sentences. Typically, you will find a modifier placed right next to the word it logically describes (either in front of or behind it). A misplaced modifier is a word, phrase,…

TIPS TO IMPROVE YOUR TRANSLATION

Starting with the definition of the translation - the communication of the meaning of a source-language text by means of an equivalent target-language text, below are some tips for a correct and comprehensive translation: Use Simple, Clear…

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