Výsledky vyhledávání - "Andreea Iuliana Prisacariu"

Akademický článek

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

Autor: Andreea Iuliana PRISACARIU

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol LXX, Iss 3, Pp 49-65 (2024)

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 exploita

Externí odkaz: https://doaj.org/article/664d284b82b94adf849dd3c1811a3d47

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Akademický článek

The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights

Autor: Andreea Iuliana PRISACARIU

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol LXX, Iss 3, Pp 67-87 (2024)

The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the inc

Externí odkaz: https://doaj.org/article/44c19f04bfdd4ba6b3be655f3ab2b3ef

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Akademický článek

Tratamentul fiscal al veniturilor obţinute din cesiunea unor drepturi de proprietate intelectuală – ipoteza contribuabilului persoană fizică autorizată, întreprindere individuală sau întreprindere familială // Fiscal treatment of income derived from the assignment of intellectual property rights – the taxpayer's scenario as an authorised natural person, individual enterprise, or family enterprise

Autor: Andreea Iuliana Prisacariu

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol 70, Iss 1, Pp 217-241 (2024)

The patrimonial prerogatives granted to holders of intellectual property rights can be exploited through a series of contractual instruments based on the principle of consensualism. The intellectual property rights assignment agreement represents one

Externí odkaz: https://doaj.org/article/c2c60add8b3b46b9b8c5484c0d7b4c6c

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