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  • Aspecte ce țin de prezentarea certificatului de rezidență după data achitării venitului nerezidentului
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iconAspecte ce țin de prezentarea certificatului de rezidență după data achitării venitului nerezidentului

Contribuabilul rezident al Republicii Moldova a efectuat reținerea impozitului din plățile direcționate spre achitare unui nerezident din România sub formă de royalty (redevențe) în mărime de 10%, pentru folosirea dreptului de autor a mărcii de comerț, ținînd cont de prevederile Convenției pentru evitarea dublei impuneri. Certificatul de rezidență a fost prezentat de către nerezident după data achitării venitului acestuia. Care vor fi consecințele fiscale în cazul dat?

Ala Pojoga

Ala Pojoga

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The date of publishing:

13 October /2016 09:38

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Royalty

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