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The person who aren't residents

iconReprezentanță permanentă în cazul activității comerciale a unui nerezident

O entitate înregistrată în România intenționează să desfășoare activitate comercială pe teritoriul RM. Este necesar ca aceasta să înregistreze o reprezentanță permanentă pentru a desfășura această activitate?   În conformitate cu prevederile art.5 alin. 15) din CF, reprezentanţă permanentă sau bază fixă reprezintă un loc fix de afaceri prin care nerezidentul desfăşoară, integral sau parţial, activitate de întreprinzător în RM, fie direct, fie printr-un agent cu statut dependent,...

Daniela Gulea

Daniela Gulea

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The date of publishing:

26 April /2021 08:00

Catalogul tematic

Administrare fiscală | Noutăți | Impozitarea nerezidenţilor

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