Fiscal practice
Determinarea prețului de piață în raport cu tranzacțile de împrumut efectuate cu persoane interdependente (afiliate), inclusiv prin prisma respectării principiului lungimii brațului
Care este modul de determinare a prețului de piață în raport cu tranzacțile de împrumut efectuate cu persoane interdependente (afiliate) pe parcursul anului 2023? Potrivit art.5 pct.26) din Codul fiscal, preţ de piaţă, valoare de piaţă reprezintă preţul mărfii/serviciului, format prin interacţiunea cererii şi ofertei pe piaţa comerţului cu ridicata a mărfurilor, serviciilor identice, iar în cazul lipsei mărfurilor, serviciilor identice – în urma tranzacţiilor încheiate între persoanele care nu sunt copro...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
09 April /2024 08:00
Domeniu:
Noutăți fiscale | Prețuri de transfer
Tags:
Cod fiscal | imprumut | tranzactii | determinarea pretului
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