Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
792 17 |
Ultima descărcare din IBN: 2023-05-04 00:01 |
SM ISO690:2012 GRAUR, Anatol. Delimitări privind tratamentul contabil și fiscal al tranzacțiilor cu nerezidenții. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 1, pp. 329-334. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | |||||
Numărul 1 / 2014 / ISSN 1857-1433 | |||||
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Pag. 329-334 | |||||
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This article describes the mode of taxation and accounting of economic transactions with nonresidents. Having as a basis national laws and international treaties, and taking into consideration the specific of import-export operations of goods and services, various situations of import were examined and revealed. The author presented the fiscal approach of services' import and application of income tax withheld at the source of payment. |
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