The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Number 6, June 2020  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

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.
Classification JEL: K34 | Pages: 54-62

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