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Maxim Banaga: „Reportarea pierderilor fiscale – analiza practicii internaţionale”
Pe parcursul celor patru ani de vacanţă fiscală (2008-2011), companiile din Republica Moldova care au înregistrat profituri au avut posibilitatea de a reinvesti economiile provenite din impozitul pe venit în proiectele lor de dezvoltare. Din păcate, această facilitate a coincis cu criza financiară. Astfel, companiile care au înregistrat pierderi nu au putut beneficia de această facilitate sau de alte măsuri fiscale, care ar fi putut impulsiona revenirea acestora pe profit. Anul 2012 marchează debutul primei perioade fiscale, în care se va aplica cota ...
Monitorul fiscal FISC.md Nr.11 2013
Instituții:
PwC Moldova
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The date of publishing:
22 January /2013 15:04
Catalogul tematic
Impozitul pe venit
Tags:
Reportarea pierderilor fiscale
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