Fiscal practice
Aspecte specifice documentării plăților royalty
În conformitate cu prevederile art. 12 pct. 1) din Codul fiscal, noțiunea de royalty (redevenţă) reprezintă plăţi de orice natură primite în calitate de recompensă pentru utilizarea ori transmiterea dreptului de utilizare a oricărui drept de autor şi/sau a drepturilor conexe, inclusiv asupra unei opere literare, artistice sau ştiinţifice, inclusiv filme de cinema sau benzi pentru televiziune sau radiodifuziune, a oricărui brevet de invenţie, marcă comercială, design sau model, plan, produs so...
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The date of publishing:
14 February /2024 08:00
Catalogul tematic
Noutăți fiscale
Tags:
dispoziții de drept public | achitare | carduri de plata | documentare
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