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  • Impozitul pe venit al rezidentului RM ce activează în cadrul companiei străine în RM și peste hotare
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Fiscal practice

iconImpozitul pe venit al rezidentului RM ce activează în cadrul companiei străine în RM și peste hotare

Un cetățean al Republicii Moldova activează în calitate de angajat în cadrul unei reprezentanțe permanente de pe teritoriul RM a unei companii din România. Ulterior, acesta se deleagă să activeze în cadrul entității-mame din România pe o perioada de 8 luni. Unde urmează a fi impozitate veniturile salariale achitate de către angajatorul din Republica Moldova ale persoanei vizate? În conformitate cu prevederile art.4 alin.(1) din Codul fiscal, dacă un tratat internaţional care reglementează impozitarea sau include norme care reglementează...

Alina Vragaleva-Platița

Alina Vragaleva-Platița

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The date of publishing:

05 November /2019 13:51

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