Mecanismul impozitării veniturilor din derularea contractelor de închiriere în valută
The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
Author(s): Lucian CernuşcaSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: renting; foreign currency contract; declarative obligations; unique statement; allowances;
Summary/Abstract: The present article discusses a series of theoretical and practical aspects regarding the fiscal mechanismfor taxation of income obtained by natural persons tax payers through a maximum number of five foreigncurrency rental contracts.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 06
- Page Range: 54-62
- Page Count: 9
- Language: English, Romanian