Journal of Knowledge Management, Economics and Information Technology

According to the literature and the Fiscal Procedure Code, subject to income tax shall personnel individuals residing or residence in the beneficiary of that tax and non-residents who receive income in that State, which is required by law to tax.
Object of taxation is the subject matter of taxation. If the income tax is the income subject to taxation. The tax may be:
a) separately, introduce a single tax for each category of income or is imposed on each source of income.
b) globally, ie a single tax on all income derived by the taxpayer cumulative, regardless of their source or their category.

  The tax base and tax pressure elements (611.2 KiB, 1,982 hits)

Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i) the law, (ii) the avoidance of double taxation (CEDI) concluded by Romania with other countries and (iii) the EU legislation. Also, the authors present one of the cases of controversy generated by the Romanian tax legislation, which create controversy and maintain a high level of uncertainty in the business environment.

  Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania (296.1 KiB, 1,888 hits)