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\def\WIPO{World Intellectual Property Organisation}
\)
Mecanismul impozitării veniturilor din drepturi de proprietate intelectuală = The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
2020
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详细记录
Title
Mecanismul impozitării veniturilor din drepturi de proprietate intelectuală = The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
Author
项目类型
Journal article
描述
11 pages
国际标准期刊编号
2668-8921
摘要
This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights. In terms of tax filling and payment obligations, there are two types of beneficiaries of the intellectual property rights: dependent taxable persons and independent taxable persons. These two categories pay income tax and also have the obligation to pay social contributions under certain conditions stated by the Fiscal Code. The independent taxable persons can choose to calculate the tax according to the actual system or based on flat-rate expenses.
附注
This resource was extracted from the Directory of Open Access Journals (DOAJ)
Supplement Note
Published in : CECCAR Business Review, no. 3 (2020), pp. 54-64.
连续资源
Published
Bucharest, Romania : The Body of Expert and Licensed Accountants of Romania, 2020.
语言
rum
记录出处