Questions and answers
Ce cote de reținere a impozitului pe venit sunt stabilite aferent dividendelor achitate nerezidenţilor?
- 15% din dividende, inclusiv sub formă de acţiuni sau cote-părţi, aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv;
- 6% din dividendele specificate la art.71 lit.e).
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
21 May /2014 16:58
Domeniu:
Impozitul pe venit
Tags:
dubla impunere | impozit pe venit | Cod fiscal 2014
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