Tax Treatment of Income from Intellectual Property Rights
The article presents a series of theoretical and practical issues regarding the declaration and payment obligations regarding the taxation of income from intellectual property rights. Taxpayers who obtain such income owe income tax, its determination being carried out depending on the payer of the i...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-05-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/tax-treatment-of-income-from-intellectual-property-rights-a470d/download-PDF/
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