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  • Modul de determinare a beneficiarului efectiv în scopul stabilirii obligațiilor fiscale în raport cu suma dividendelor îndreptată spre achitare

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Fiscal practice

iconModul de determinare a beneficiarului efectiv în scopul stabilirii obligațiilor fiscale în raport cu suma dividendelor îndreptată spre achitare

Compania „X” este rezident al Ciprului și este un asociat al companiei din RM. Conform prevederilor art. 10 paragrafului 2 din Convenția între Guvernul Republicii Moldova şi Guvernul Republicii Cipru pentru evitarea dublei impuneri şi prevenirea evaziunii fiscale, cu privire la impozitele pe venit (în continuare – Convenția), se aplică cota redusă a impozitului pe venit aferent dividendelor dacă proprietarul beneficiar deține cel puțin 25 la sută din capitalul societății plătitoare.

Iulia Melnic

Iulia Melnic

Monitorul fiscal FISC.md Nr. 6 (97) 2025

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The date of publishing:

10 October /2025 05:55

Catalogul tematic

Dividende | Obligație fiscală | Beneficiar efectiv

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