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PP „Monitorul Fiscal FISC.MD”

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  • 44.1.6 Care tranzacție se consideră națională și care transfrontalieră?
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44.1.6 Care tranzacție se consideră națională și care transfrontalieră?

BGPF

44.1.6 Care tranzacție se consideră națională și care transfrontalieră?

Tranzacţie locală se consideră tranzacţia realizată între contribuabili rezidenţi, în care unul sau ambii contribuabili sunt rezidenţi ai zonelor economice libere/parcurilor pentru tehnologia informaţiei sau care aplică cote diferite şi/sau au baza impozabilă diferită a impozitului pe venit din activitatea de întreprinzător.
 
Tranzacţie transfrontalieră se consideră tranzacţia realizată între un contribuabil rezident şi unul nerezident situat în afara teritoriului Republicii Moldova.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

05 November /2024 10:00

Catalogul tematic

Contribuabil|principiul lungimea brațului|Prețuri de transfer

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