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  • Налоговые последствия операций связанных сторон (взаимозависимых лиц)
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Practical accounting

iconНалоговые последствия операций связанных сторон (взаимозависимых лиц)

Вопросы, касающиеся налогообложения связанных сторон, наиболее актуальны в мире в той части, которая касается двойного налогообложения. Следует отметить, что к понятию связанных сторон в различных юрисдикциях относят различные объекты. Например, в странах Европейского союза это ассоциированные предприятия, в США — контролируемые предприятия, а в Молдове — взаимозависимые лица. К операциям между взаимозависимыми лицами применимы и вопросы, касающиеся трансфертного ценообразования.

Ludmila Lapițcaia

Ludmila Lapițcaia

Monitorul fiscal FISC.md Nr. 3 (58) 2020

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The date of publishing:

22 April /2020 08:18

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Obligație fiscală

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