According to the amendments, PFA will have employees with employment contract for the activity for which they were authorized.
Note, however, the fact that the PFAs have employees will only reduce the risk of a contract concluded between a PFA and a beneficiary to be reconsidered as being of dependence nature, the risk not totally eliminated entirely.
Thus, if an agreement concluded between a PFA and a beneficiary meets one of the conditions of dependence mentioned under the Fiscal code, that contract could be reconsidered by the tax authorities as being of dependence nature for which taxes would be due as for a salary.
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