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  • Posibilitatea de a nu reține impozitul din dividendele achitate nerezidentului
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iconPosibilitatea de a nu reține impozitul din dividendele achitate nerezidentului

Asociatul unic al Q&Y SRL este QTechnology, rezidentă a Bulgariei, a decis repartizarea și achitarea dividendelor aferente profitului nerepartizat al Q&Y SRL, și a solicitat ca impozitul din dividende să nu fie reţinut în RM, acesta urmând să fie calculat și achitat în Bulgaria, conform prevederilor Convenţiei încheiate între Moldova și Bulgaria privind evitarea dublei impuneri. Este în drept Q&Y SRL să achite dividendele fondatorului nerezident în mărime deplină, fără reţinerea la sursa de plată a impozitului din dividende? Urmează sau nu să...

Olga Golban

Olga Golban

Monitorul fiscal FISC.md Nr.7 (55) 2019

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

04 December /2019 08:35

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală

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