The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

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 pe...

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Bibliographic Details
Main Author: Bogdan Cosmin GOMOI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-04-01
Series:CECCAR Business Review
Subjects:
intellectual property rights
net income
flat-rate
tax
social contributions
Online Access: https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-revenues-obtained-from-intellectual-property-rights-a22d/download-PDF/

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https://www.ceccarbusinessreview.ro/the-taxation-mechanism-for-revenues-obtained-from-intellectual-property-rights-a22d/download-PDF/

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