Tax Challenges of Home Office Regime Following the COVID-19 Pandemic
Otázka povinnosti zamestnávateľa uhradiť zamestnancovi náklady vzniknuté v súvislosti s výkonom práce z domu. Argumenty v prospech osobitného preferenčného daňového zaobchádzania so mzdami a platmi zamestnancov, ktorí dlhodobo pracujú z domu. Návrh zavedenia novej daňovo odpočítateľnej položky pri z...
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