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Recuperarea restanțelor fiscale la nivel internațional
Liberalizarea și dezvoltarea economică în secolul XX și XXI a generat dezvoltarea mobilităţii contribuabililor, tranzacţiilor transfrontaliere şi internaţionalizarea instrumentelor financiare, dar, totodată, au determinat statele să coopereze mai mult, prin crearea sistemelor de schimb de informaţii și asistență reciprocă. Dispoziţiile legale naţionale în materia recuperării restantanțelor fiscale se aplică numai în interiorul graniţelor statelor. Prin urmare, autorităţile fiscale naţionale nu au posibilitatea de a recupera ele însele impozitele şi taxele în afa...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 June /2019 09:12
Domeniu:
Administrare fiscală | Noutăți | Legislație fiscală
Tags:
restanţe | datorii fiscale | tratate internationale | SFS | creanţe fiscale | monitorul.fisc.md
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