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  • Determinarea obligațiilor privind impozitul pe venit în cadrul tranzacțiilor transnaționale cu implicarea plății dividendelor
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The person who aren't residents

iconDeterminarea obligațiilor privind impozitul pe venit în cadrul tranzacțiilor transnaționale cu implicarea plății dividendelor

Notă: Articolul dat este al doilea din seria de articole dedicate impozitării persoanelor fizice și juridice străine pentru activitatea în Republica Moldova, inclusiv prin prisma convențiilor de evitare a dublei impuneri la care RM este parte. Ca o formă a venitului, dividendul reprezintă, conform art.12 din Codul fiscal (CF), venitul obținut din repartizarea profitului net între acționari (asociați) în conformitate cu cota de participație depusă în capitalul social1

Veronica Vragaleva

Veronica Vragaleva

Alina Vragaleva-Platița

Alina Vragaleva-Platița

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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:

22 May /2019 11:43

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Impozitul pe venit | Impozitarea nerezidenţilor

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