The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The present article discusses a series of theoretical and practical aspects regarding the fiscal mechanism for taxation of income obtained by natural persons tax payers through a maximum number of five foreign currency rental contracts.

Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-07-01
Series:CECCAR Business Review
Subjects:
renting
foreign currency contract
declarative obligations
unique statement
allowances
Online Access: https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-income-obtained-from-foreign-currency-rental-contracts-a46d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-income-obtained-from-foreign-currency-rental-contracts-a46d/download-PDF/

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