Fiscal practice
Royalty: determinarea venitului și particularitățile impozitării
În articolul respectiv vom examina impozitarea venitului sub formă de royalty cu evidențierea unor aspecte problematice. Ne propunem ca explicațiile oferite mai jos să aducă claritate în partea ce ține de corectitudinea determinării venitului sub formă de royalty, impozitării acestuia și, totodată, să ofere răspuns la întrebările de genul dacă reprezintă aceste venituri activ de capital, salariu etc. Potrivit art. 1 alin. (1) din Legea nr. 230/2022, dreptul de autor şi drepturile conexe (în contin...
Monitorul fiscal FISC.md nr.7 (84) 2023
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 December /2023 08:02
Domeniu:
Impozitul pe venit | Royalty
Tags:
royalty | Impozitul pe venit
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