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PP „Monitorul Fiscal FISC.MD”

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  • 44.8.2 Câte tipuri de acorduri de preț în avans pot fi încheiate?
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44.8.2 Câte tipuri de acorduri de preț în avans pot fi încheiate?

BGPF

44.8.2 Câte tipuri de acorduri de preț în avans pot fi încheiate?

Entitățile pot încheia acorduri de preț în avans bilaterale, multilaterale și unilaterale.
 
Acord de preţ în avans unilateral reprezintă un acord emis de către Serviciul Fiscal de Stat la cererea contribuabilului, aferent tranzacţiei/tranzacţiilor controlate efectuate între persoane afiliate.
 
Acord de preţ în avans bilateral/multilateral reprezintă un acord emis de către Serviciul Fiscal de Stat şi autorităţile străine competente din statele în a căror jurisdicţie se află persoanele afiliate ale solicitantului, aferent tranzacţiei/tranzacţiilor controlate efectuate între persoane afiliate.

Ordinul SFS nr. 521 din 28-10-2024

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Data publicarii:

12 November /2024 08:00

Catalogul tematic

Prețuri de transfer|Contribuabil|Persoană juridică

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