Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment

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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Bibliographic Details
Main Author: Andreea Iuliana PRISACARIU
Format: Article
Language:English
Published: Editura Universității „Alexandru Ioan Cuza” din Iași 2024-12-01
Series:Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
Subjects:
permanent establishment
income tax
intellectual property rights
non residents
royalties.
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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