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Fiscal practice

iconAspecte 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

Irina Cebaniuc

Irina Cebaniuc

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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14 February /2024 07:00

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