Fiscal practice
3. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic rezident achită dividende persoanei fizice nerezidente
Aspecte privind regimul fiscal aferent dividendelor 3.1. Achitarea dividendelor în perioada anului 2016 aferente profitului nerepartizat, obținut în perioadele fiscale de pînă la 01.01.2008. La achitarea dividendelor în adresa persoanei fizice nerezidente în perioada anului 2016 din profitul perioadei fiscale de pînă la 01.01.2008 este important de a consulta și de a ne conduce de prevederile Codului fiscal în vigoare la momentul efectuării achitării dividendelor. Astfel, în conformitate cu prevederile liniuței a patra alin. (1) art. 91 din CF, age...
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The date of publishing:
18 May /2016 14:05
Domeniu:
Legislație fiscală | Persoana fizică | Dividende
Tags:
Dividende | legislația fiscala | agent economic | persoana fizică
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