Taxation of Income from Investments

Raluca Andreea Mihalache
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Raluca Andreea Mihalache: „Artifex” University of Bucharest

Romanian Statistical Review Supplement, 2015, vol. 63, issue 1, 72-77

Abstract: Investment income comprises the law 571/2003, as amended: dividends, taxable income from interest, income from transfer of securities represented by any securities, units in a unit trust or other financial instrument such qualified by CNVM including derivatives and shares, income from operations of sale of foreign currency forward contract and other similar operations and income from the liquidation of a legal person. Are considered interest income, interest on its bonds, interest earned on deposits, including certificates of deposit, amounts received as interest on loans and other revenues from debt. Revenues in the form of proceeds obtained from the sale of foreign currency forward contract, and any other such operations are favorable exchange differences resulting from these operations, the moment of operation and highlighting the customer’s account. Annual net income is determined as the difference between gains and losses during that year from such operations. Annual net income is calculated based on the income statement.

Keywords: accounting methods; fiscal reglementation; fiscality; fiscal system; tax system (search for similar items in EconPapers)
JEL-codes: G3 H20 H32 (search for similar items in EconPapers)
Date: 2015
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