Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights
The article hereby brings up a series of theoretical and practical aspects regarding the declarative and payment obligations concerning the taxation of income made from intellectual property rights in the situation where the beneficiaries are dependent taxable persons. The income tax is calculated a...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2023-10-01
|
| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/declarative-and-payment-obligations-regarding-the-taxation-of-the-income-made-by-dependent-persons-from-intellectual-property-rights-a334d/download-PDF/
|