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 |
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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 |
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| 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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| author | Andreea Iuliana PRISACARIU |
| author_facet | Andreea Iuliana PRISACARIU |
| author_sort | Andreea Iuliana PRISACARIU |
| collection | DOAJ |
| description | 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 establishment is the place where a non resident conducts their activities, either fully or partially. In this context, the permanent establishment represents the location where creative activities are carried out. In this study, we aim to highlight the main consequences related to the taxation of income derived from the exploitation of intellectual property rights when such income is obtained through a permanent establishment. We will analyze scenarios involving multiple states, including the state of residence and the state where the permanent establishment is located. |
| format | Article |
| id | doaj-art-664d284b82b94adf849dd3c1811a3d47 |
| institution | Kabale University |
| issn | 1221-8464 2537-3048 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Editura Universității „Alexandru Ioan Cuza” din Iași |
| record_format | Article |
| series | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| spelling | doaj-art-664d284b82b94adf849dd3c1811a3d472024-12-10T15:21:39ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482024-12-01LXX3496510.47743/jss-2024-70-3-4Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishmentAndreea Iuliana PRISACARIU0Universitatea ”Alexandru Ioan Cuza” din IașiThe 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 establishment is the place where a non resident conducts their activities, either fully or partially. In this context, the permanent establishment represents the location where creative activities are carried out. In this study, we aim to highlight the main consequences related to the taxation of income derived from the exploitation of intellectual property rights when such income is obtained through a permanent establishment. We will analyze scenarios involving multiple states, including the state of residence and the state where the permanent establishment is located.https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-aspects-of-taxing-personal-incomepermanent establishmentincome taxintellectual property rightsnon residentsroyalties. |
| spellingShingle | Andreea Iuliana PRISACARIU Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice permanent establishment income tax intellectual property rights non residents royalties. |
| title | Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| title_full | Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| title_fullStr | Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| title_full_unstemmed | Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| title_short | Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| title_sort | aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment |
| topic | permanent establishment income tax intellectual property rights non residents royalties. |
| url | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-aspects-of-taxing-personal-income |
| work_keys_str_mv | AT andreeaiulianaprisacariu aspectsoftaxingpersonalincomefromtheexploitationofintellectualpropertyrightsthroughapermanentestablishment |