Fiscal practice
Relațiile economice cu o persoană interdependentă: aspecte fiscale
Din 1 ianuarie anul 2023, veniturile contribuabililor care desfășoară activitate de întreprinzător obținute din tranzacțiile economice cu fondatorii sau alte persoane interdependente efectuate la preț mai mic decât prețul de piață se ajustează în scopuri fiscale la prețul de piață. Aceste completări au fost operate la art. 21 alin. (6) din Codul fiscal (prin Legea nr. 356/2022 cu privire la modificarea unor acte normative (politica bugetar-fiscală pentru anul 2023)). Astfel, urmare a acestor modificări, contribuabilul c...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 February /2023 08:00
Domeniu:
Noutăți fiscale
Tags:
contribuabil | relaţii economice
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