Questions and answers
Despre deducera în scopuri fiscale a dobândei aferente unui împrumut, primit de la un nerezident persoană juridică interdependentă
Dacă o entitate contractează un împrumut de la un nerezident persoană juridică interdependentă, dobânda aferentă acestui împrumut va fi permisă spre deducere în scopuri fiscale? În conformitate cu prevederile art. 25 alin. (1) din CF, deducerea dobânzilor aferente creditelor și împrumuturilor se permite în conformitate cu art. 24 din cod. De asemenea, potrivit prevederilor alin. (2) al aceluiași articol, deducerea cheltuielilor aferente dobânzilor suportate în baza contractului de împrumut de către agenții economici în folosul persoanelor fizice și ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2017 10:03
Domeniu:
Legislație fiscală | Persoana fizică | Persoană juridică | Deduceri fiscale
Tags:
persoana juridica | deduceri fiscale | Codul fiscal | Credite
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