The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 6, 54-62

Abstract: 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.

Keywords: renting; foreign currency contract; declarative obligations; unique statement; allowances (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:6:p:54-62

DOI: 10.37945/cbr.2020.06.07

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