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Aspecte privind impozitarea veniturilor din royalty (redevențe)
Începînd cu 13.01.2012, prin legea nr. 267 din 23.12.2011, a fost modificată noţiunea de „Royalty (redevenţă)”, la aplicarea impozitului pe venit. Această modificare a fost făcută cu scopul de a evita dublarea normelor existente în Codul fiscal, şi anume a art. 12 pct. 1) şi art. 71 lit. j). Totodată, această noţiune se completează în contextul celei definite în Convenţiile (Acordurile) pentru evitarea dublei impuneri încheiate de Republica Moldova cu alte State, cu toate că scopul iniţial al acestei modificări a fost definirea noţiunii de royalty (redevenţă) în conf...
Monitorul fiscal FISC.md Nr.7 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
30 May /2013 11:29
Domeniu:
Royalty
Tags:
royalty
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