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  • Un agent economic, rezident al Republicii Moldova, a încheiat un contract de obţinere a dreptului de autor cu o persoană fizică nerezidentă (rezident al României). Care va fi regimul fiscal al veniturilor achitate persoanei fizice nerezidente ca urmare a contractului încheiat?
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iconUn agent economic, rezident al Republicii Moldova, a încheiat un contract de obţinere a dreptului de autor cu o persoană fizică nerezidentă (rezident al României). Care va fi regimul fiscal al veniturilor achitate persoanei fizice nerezidente ca urmare a c

Potrivit art. 12 alin. (1) din CF, royalty (redevenţă) reprezintă plăţi de orice natură primite în calitate de recompensă pentru utilizarea ori transmiterea dreptului de utilizare a oricărui drept de autor şi/sau a drepturilor conexe, inclusiv asupra unei opere literare, artistice sau ştiinţifice, inclusiv filme de cinema şi filme sau benzi pentru televiziune sau radiodifuziune, a oricărui brevet de invenţie, marcă comercială, design sau model, plan, produs soft, formulă secretă sau proces, pentru utilizarea ori transmiterea dreptului de...

Parascovia Cebotarenco

Parascovia Cebotarenco

Ina Vacarenco

Ina Vacarenco

Monitorul fiscal FISC.md Nr.20 2014

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

10 July /2014 17:05

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agent economic | persoana fizică | venituri | rezidenții

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