Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights
The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons. They have the possibility to decide on setting the income according to the rules of the...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2023-09-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/declarative-and-payment-obligations-regarding-the-taxation-of-the-income-made-by-independent-persons-from-intellectual-property-rights-a327d/download-PDF/
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