KorAP: Find »[drukola/base=agreement & drukola/pos=noun]« with Poliqarp

<1 ...4 5 6 ...30 >

741 matches

Corola-website/Law/271682_a_273011

Based on these certificates and on the application provided în annex 7 of the present ruling, the tax authority where the association without legal personality is registered shall issue the "Certificate of tax residence în order to apply the Convention/Agreement for the avoidance of double taxation between România and ..........., for persons resident în România" provided în annex 8 of the present ruling. B) Se va completa o singură cerere pentru toți partenerii din asociere. ... Only one application for all the

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
Administrare Fiscală .................................... (1) ......................... Adresa: ............. Address �� E-mail: .............. E-mail address Nr. și data eliberării No and date of issuance ..../......... CERTIFICAT CERTIFICATE de rezidență fiscală privind aplicarea Convenției/Acordului de evitare a dublei impuneri of tax residence în order to apply the Convention/Agreement for the avoidance of double taxation dintre România și (2) ............................, pentru persoane rezidente în România between România and for persons resident în România Organul fiscal (1) ..................., în baza cererii înregistrate cu nr. și data ......../............. The tax authority based on the

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
the taxpayers listed below este rezident în România și îi sunt aplicabile prevederile Convenției/Acordului de evitare a dublei impuneri dintre România și (2) .......................... is resident în România and he/she/it is subject to the provisions of the Convention/Agreement for the avoidance of double taxation between România and domnul/doamna (4) .................., cu domiciliul fiscal în localitatea ..............., sectorul/județul ................, Mr./Mrs. with the fiscal domicile located în sector/county și având codul numeric personal/numărul de identificare fiscală ......................... and having

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
Based on these certificates and on the application provided în annex 7 of the present ruling, the tax authority where the association without legal personality is registered shall issue the "Certificate of tax residence în order to apply the Convention/Agreement for the avoidance of double taxation between România and ......................... for persons resident în România" provided în annex 8 of the present ruling. D) Explicații privind completarea certificatului: ... How to fill în the certificate (1) Se înscrie denumirea organului fiscal, avându

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
authority shall be filled în, taking into account the explanations from letter B). (2) Se înscrie denumirea statului cu care România are încheiată/încheiat convenție/acord de evitare a dublei impuneri. ... The name of the state that hâș a Convention/Agreement for the avoidance of double taxation concluded with România shall be filled în. (3) Se înscriu datele de identificare ale asocierii fără personalitate juridică care își desfășoară activitatea în România. ... The identification dată of the association without legal personality that

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
foreign│ from România │ │ │ │ │ │ currency) │(Romanian and foreign│ │ │ │ │ │ │ currency) │ ├────┼────────────────────────┼─────────────────────┼─────────────────┼─────────────────────┼─────────────────────┤ │ 0 │ 1 │ 2 │ 3 │ 4 │ 5 = 2 - 4 Veniturile au fost impozitate conform (11): Income hâș been subject to taxation according to [] Convenției/Acordului sau [] Codului fiscal sau [] Directivei UE The Convention/Agreement or The Fiscal Code or The EU Directive b) Profitul realizat din România (13): ................................................ Fiscal domicile Cod de identificare fiscală: ..................................... Tax identification code [] Solicit eliberarea unui duplicat al certificatului privind atestarea impozitului plătit în România de persoane juridice străine I

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
foreign│ from România │ │ │ │ │ │ currency) │(Romanian and foreign│ │ │ │ │ │ │ currency) │ ├────┼────────────────────────┼─────────────────────┼─────────────────┼─────────────────────┼─────────────────────┤ │ 0 │ 1 │ 2 │ 3 │ 4 │ 5 = 2 - 4 Veniturile au fost impozitate conform (11): Income hâș been subject to taxation according to [] Convenției/Acordului sau [] Codului fiscal sau [] Directivei UE The Convention/Agreement or The Fiscal Code or EU Directive b) Profitul realizat din România (12): The dată contained în the certificate shall be filled în by the competent tax authority, according to the law. B) Certificatul se eliberează de către organul fiscal în

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
other entity registered în România according to the law that hâș paid the income, attesting that the income was derived from România by the foreign legal person and that the taxes owed by it were paid according to the Convention/Agreement for the avoidance of double taxation or the Fiscal Code, data that was requested by the tax authorities and included în the fiscal records of these authorities. (11) Se bifează căsuța corespunzătoare, referitoare la impozitarea veniturilor persoanelor juridice străine. ... Tick

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
veniturilor din salarii plătite din străinătate sau cand plata venitului se efectuează de un sediu permanent din România) Veniturile au fost impozitate conform: The income hâș been subject to taxation according to [] Convenției/Acordului sau [] Codului fiscal (10) The Convention/Agreement or Fiscal Code Datele înscrise în prezența cerere corespund realității. ................................................ Fiscal domicile Cod de identificare fiscală: ..................................... Tax identification code [] Solicit eliberarea unui duplicat al Certificatului privind atestarea impozitului plătit în România de persoane fizice nerezidente, I hereby request the issuance

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
cazul veniturilor din salarii plătite din străinătate sau cand plata se efectuează de un sediu permanent din România) Veniturile au fost impozitate conform (11): The income hâș been subject to taxation according to [] Convenției/Acordului sau [] Codului fiscal The Convention/Agreement or Fiscal Code �� Numele și prenumele: ............... Name and first name Semnătură: ......................... Signature Funcția (12): ...................... Title Ștampila: Stamp Dată:................... Date PRECIZĂRI EXPLANATIONS A) Certificatul se completează și se eliberează de către organul fiscal competent. ... The certificate shall be filled în and issued

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
according to the law that hâș paid the income, including those presented by the non-resident individual deriving salaries, attesting that the income was derived from România and that the taxes owed by him/her were paid according to the Convention/Agreement for the avoidance of double taxation or the Fiscal Code, data that was requested by the tax authorities and included în the fiscal records of these authorities. Sumele se stabilesc pe baza declarației anuale de impunere depuse potrivit Codului fiscal

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, aș amended, implemented în Chapter V of Title VI of Law no 227/2015 regarding the Fiscal Code, aș amended ● Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
by the Romanian tax authority): ........... Full address of the permanent establishment: ............................. STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A The foreign legal person states that: - it hâș the following legal status/takes one of the forms listed în the Directive/Agreement ........; - it is resident for tax purposes în the European Union Member State ...... and it is not considered resident for tax purposes outside the European Union Member State, according to a Convention/Agreement for the avoidance of double taxation concluded with

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
one of the forms listed în the Directive/Agreement ........; - it is resident for tax purposes în the European Union Member State ...... and it is not considered resident for tax purposes outside the European Union Member State, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is liable to the ......... tax, without the possibility of an option or exemption; - tick and fill în the appropriate box/boxes: [] It hâș a direct minimum holding of

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
the capital of the legal person indicated în section C, starting with .........., for an uninterrupted period of at least 2 years. Furthermore, the third legal person: - hâș the following legal status/takes one of the forms listed în the Directive/Agreement ...............; - is resident for tax purposes în the European Union Member State ...................... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
legal status/takes one of the forms listed în the Directive/Agreement ...............; - is resident for tax purposes în the European Union Member State ...................... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - is liable to the .......... tax, without the possibility of an option or exemption; - it is the beneficial owner of the interest and/or royalties; - the interest and/or royalties

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
is liable to the ........... tax, without the possibility of an option or exemption; - the foreign legal person for which the permanent establishment carries on an activity hâș the following legal status/takes one of the forms listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
listed în the Directive/Agreement ..................; - the foreign legal person for which the permanent establishment carries on an activity hâș its fiscal domicile în ................ and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - the foreign legal person for which the permanent establishment carries on an activity is liable to the .............. tax, without the possibility of an option or exemption; - tick and fill

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
the capital of the legal person indicated în section C, starting with ........................, for an uninterrupted period of at least 2 years. Furthermore, the third legal person: - hâș the following legal status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
legal status/takes one of the forms listed în the Directive/Agreement .............; - is resident for tax purposes în the European Union Member State ........... and it is not considered resident for tax purposes outside the European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - is liable to the ................. tax, without the possibility of an option or exemption; - it is the beneficial owner of the interest and/or royalties, if the debt-claim or the

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
interest and royalty payments made between associated companies of different Member States, aș amended, implemented în România în Chapter V of Title VI of Law no 227/2015 regarding the Fiscal Code, aș amended, aș well aș according to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
of the interest or royalties if the interest or royalty payments represent income în respect of which the permanent establishment is liable în the member state în which it is located to one of the taxes mentioned în the Directive/Agreement or, în the case of Belgium, to the "non-residents tax/belasting der niet-verblijfhouders" or, în the case of Spain, to the "tax on the income of non-residents/impuesto sobre la renta de no residentes" or to a tax which is

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
2011 on the common system of taxation applicable în the case of parent companies and subsidiaries of different Member States, aș amended implemented în Title ÎI and Title VI of Law no 227/2015 regarding the Fiscal Code, aș amended. ● Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down în Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income în the form of interest payments (provisions of article

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
legal person/the legal person with the head office în România, incorporated under European law: ............................................................................................ STATEMENT OF THE BENEFICIAL OWNER - UNDER SECTION A The foreign legal person states that: - it hâș one of the legal forms listed în the Directive/Agreement .......................................; - it is resident for tax purposes în the European Union ..................................... and it is not considered resident for tax purposes outside European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]
states that: - it hâș one of the legal forms listed în the Directive/Agreement .......................................; - it is resident for tax purposes în the European Union ..................................... and it is not considered resident for tax purposes outside European Union, according to a Convention/Agreement for the avoidance of double taxation concluded with a third state; - it is liable to pay profit tax or a similar tax, according to the tax law of the European Union, without the possibility of an option or exemption; - it

EUR-Lex (2016) [Corola-website/Law/271682_a_273011]