Aspecte problematice privind sediul permanent al entităţii

Abstract

During the business entities PEs is a current issue. Thus, although there are some definitions and descriptions on the permanent establishment, permanent establishment, implementation is a completely different situation. Permanent establishment or fixed base is a fixed place of business through which the non-resident carries out, in whole or in part, entrepreneurial activity in Moldova, either directly or through an agent with dependent status. The term "fixed place of business through which an entity is wholly or partly carried on" cover – according to the documents mentioned above – any buildings, equipment or facilities used for the activity nonresident, whether or not they are used exclusively for this purpose. JEL: M-41