29.09.2022

About the taxation of copyright assignment contracts

The copyright assignment contract is often used due to the favorable tax regime for the taxpayer. However, those who resort to this "tax optimization" solution must know that most of the time, out of overzealousness or out of the intention to rule out any possible fiscal fraud, the tax authorities reclassify the contracts and the obtained income.

About the correct qualification of a copyright assignment contract and its delimitation from a service contract to avoid possible requalification from the tax authorities and about the practice in this field, in the article published on Hotnews.ro by Alexandru Laurențiu Mihai - Junior Lawyer, STOICA & Associates.