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22 January /2026 06:40

Ecaterina Esanu

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Regimul fiscal al veniturilor din dividende obținute de persoana fizică ca urmare a desfășurării activității de întreprinzător peste hotare

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Studiu de caz: Persoana fizică rezidentă cetățean al RM inițiază activitatea de întreprinzător în Emiratele Arabe Unite (EAU) cu posibilitatea obținerii statutului de rezident. Ca urmare a desfășurării activității de întreprinzător, persoana fizică va genera venituri din dividende.

13 April /2023 06:01

Ecaterina Esanu

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Impozitarea veniturilor nerezidentului obținut din prestarea serviciilor

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Urmare modificărilor efectuate prin Legea nr.356/2022 pentru modificarea unor acte normative (ce vizează politica fiscală și vamală pentru anul 2023), începând cu 01 ianuarie 2023, a fost revizuit mecanismul de impozitare a veniturilor nerezidenților obținut din Republica Moldova, inclusiv în raport cu serviciile prestate de către aceșteia.

23 March /2023 07:01

Ecaterina Esanu

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