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/
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spelling doaj-cb442010983e4f769c1f4a0adcb186ce2020-12-02T17:47:54ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212020-07-0116546210.37945/cbr.2020.06.0726688921The Taxation Mechanism for Income Obtained from Foreign Currency Rental ContractsLucian CERNUȘCA0"Aurel Vlaicu" University of AradThe 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. https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-income-obtained-from-foreign-currency-rental-contracts-a46d/download-PDF/ rentingforeign currency contractdeclarative obligationsunique statementallowances
collection DOAJ
language English
format Article
sources DOAJ
author Lucian CERNUȘCA
spellingShingle Lucian CERNUȘCA
The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
CECCAR Business Review
renting
foreign currency contract
declarative obligations
unique statement
allowances
author_facet Lucian CERNUȘCA
author_sort Lucian CERNUȘCA
title The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
title_short The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
title_full The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
title_fullStr The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
title_full_unstemmed The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
title_sort taxation mechanism for income obtained from foreign currency rental contracts
publisher The Body of Expert and Licensed Accountants of Romania
series CECCAR Business Review
issn 2668-8921
2668-8921
publishDate 2020-07-01
description 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.
topic renting
foreign currency contract
declarative obligations
unique statement
allowances
url https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-income-obtained-from-foreign-currency-rental-contracts-a46d/download-PDF/
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AT luciancernusca taxationmechanismforincomeobtainedfromforeigncurrencyrentalcontracts
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