Налогообложения доходов, полученных нерезидентом от оказания международных транспортных услуг

Abstract

As practice shows, when taxing transactions with non-residents, including from the provision of international transport services, the largest number of errors is allowed. This article discusses the tax consequences of providing us with international transport services by a non - resident legal entity and a nonresident individual. The provisions of international treaties prevail over the tax legislation of the Republic of Moldova. If there are different tax rates in international treaties and in the tax legislation of the Republic of Moldova, more favorable tax rates are applied. Since January 1, 2020, the Tax code has been amended to regulate the procedure for applying VAT on imports of services. JEL: M 41; CZU: 336.226.332.