Mecanismul impozitării veniturilor din drepturi de proprietate intelectuală
The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
Author(s): Bogdan Cosmin GomoiSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: intellectual property rights; net income; flat-rate; tax; social contributions;
Summary/Abstract: 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.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 03
- Page Range: 54-64
- Page Count: 11
- Language: English, Romanian