Questions and answers
Întreprinderea-fiică şi impozitarea salariului nerezidenţilor
Pe teritoriul Republicii Moldova va fi înregistrată o întreprindere-fiică cu fondator nerezident. Întreprinderea-mamă este nerezidentă, din Coreea de Sud. Cum va avea loc impozitarea companiei fiice și a salariului nerezidenților? Conform art.5 pct.15) din Codul fiscal, noțiunea de reprezentanţă permanentă constituie un loc fix de afaceri prin care nerezidentul desfăşoară, integral sau parţial, activitate de întreprinzător în Republica Moldova, fie direct, fie printr-un agent cu statut dependent. Respectiv, prevederile art.75 alin.(2) din Codul fiscal st...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 January /2018 16:10
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale
Tags:
impozitare | nerezidenti | intreprindere | venit | persoane fizice
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