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Particularitățile contabilității și impozitării operațiilor cu nerezidenții
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| dc.contributor.author | Graur, Alexandrina
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| dc.date.accessioned | 2025-06-30T12:16:24Z | |
| dc.date.available | 2025-06-30T12:16:24Z | |
| dc.date.issued | 2025 | |
| dc.identifier.isbn | 978-9975-168-25-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4287 | |
| dc.description | GRAUR, Alexandrina. Particularitățile contabilității și impozitării operațiilor cu nerezidenții = Particularities of Accounting and Taxation of Transactions with Non-Residents. Online. Coord. șt.: Liliana LAZARI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 89-93. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.23 | en_US |
| dc.description.abstract | The paper analyzes the accounting and tax particularities of transactions with non-residents in the Republic of Moldova, focusing on the applicable taxation regime according to the Fiscal Code. The study highlights the types of income subject to withholding tax, the differences between non-residents with or without a permanent establishment, and the rules for applying VAT to the import and export of services. It details the criteria for determining the place of supply and the related tax implications, as well as the special regime for non-residents providing services through electronic networks. The content is supported by accounting examples and current legislative references, aiming to offer a clear guide for the accounting and tax treatment of such transactions. CZU: 657.24+336.225.3-054.62(478); JEL: M40, M41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | nerezident | en_US |
| dc.subject | TVA | en_US |
| dc.subject | import de servicii | en_US |
| dc.subject | venituri impozabile | en_US |
| dc.subject | reținere la sursă | en_US |
| dc.subject | tratat internațional | en_US |
| dc.subject | contabilitate fiscală | en_US |
| dc.title | Particularitățile contabilității și impozitării operațiilor cu nerezidenții | en_US |
| dc.title.alternative | Particularities of Accounting and Taxation of Transactions with Non-Residents | en_US |
| dc.type | Article | en_US |
