Questions and answers
Cu privire la impozitarea venitului obţinut de pe urma înstrăinării acţiunilor
Entitatea „S Lider” rezidentă a Federaţiei Ruse deţine 60 la sută din acţiunile SA „X” rezidentă a Republicii Moldova. Entitatea „S Leader” a decis să comercializeze acţiunile SA „X” altui rezident al Republicii Moldova – „Y” SRL. Cum urmează a fi impozitat venitul obţinut de pe urma înstrăinării acţiunilor SA „X”? Potrivit prevederilor art. 4 alin. (1) din CF, dacă un tratat internaţional care reglementează impozitarea sau include norme care reglementează impozitarea, la care Republica Moldova este parte, stipulează alte reguli şi prevederi decât cele prevăzute de legislaţia ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
25 January /2017 13:26
Domeniu:
Impozitul pe venit | Legislație fiscală
Tags:
impozit pe venit | Codul fiscal | instrainarea actiunilor | evaziune fiscala
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