Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment
The production, distribution, and access to creative content are facilitated by the development and diversification of digital technologies. This necessitates clarification of certain aspects regarding the taxation of income derived from the exploitation of intellectual property rights. A permanent...
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Format: | Article |
Language: | English |
Published: |
Editura Universității „Alexandru Ioan Cuza” din Iași
2024-12-01
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Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
Subjects: | |
Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-aspects-of-taxing-personal-income |
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