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Aspecte problematice privind sediul permanent al entităţii

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cris.sourceIdoai:irek.ase.md:123456789/1771
dc.creatorCotoros, Inga
dc.date2022-01-06T08:40:26Z
dc.date2022-01-06T08:40:26Z
dc.date2015-04
dc.date.accessioned2023-11-13T20:56:16Z
dc.date.available2023-11-13T20:56:16Z
dc.descriptionCOTOROS, Inga. Aspecte problematice privind sediul permanent al entităţii. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 151-154. ISBN 978-9975-75-750-8.
dc.descriptionDuring 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
dc.formatapplication/pdf
dc.identifier978-9975-75-750-8
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1771
dc.identifier.urihttps://cris.ase.md/handle/123456789/5144
dc.languageother
dc.publisherASEM
dc.subjectentitate
dc.subjectsediu permanent
dc.subjectreprezentanţă permanentă
dc.subjectrezident
dc.subjectnerezident
dc.titleAspecte problematice privind sediul permanent al entităţii
dc.typeArticle
dspace.entity.typePublication
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