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  • Impozitarea cheltuielilor suportate de entitatea rezidentă în favoarea persoanei fizice nerezidentă
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The person who aren't residents

iconImpozitarea cheltuielilor suportate de entitatea rezidentă în favoarea persoanei fizice nerezidentă

Entitatea rezidentă al RM a contractat o companie juridică și a achitat serviciile acesteia pentru acordarea dreptului de ședere provizorie unui asociat nerezident. Sunt impozabile aceste cheltuieli suportate de către entitatea rezidentă în favoarea asociatul nerezident?   Conform prevederilor art. 70 alin. (1) și alin. (2) din Codul fiscal, întregul venit al contribuabilului nerezident se împarte în venit obținut:   a) în RM din activități de întreprinzător sau din munca prin contract...

Alina Vragaleva-Platița

Alina Vragaleva-Platița

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„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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04 December /2020 09:49

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