Traian-Ovidiu, Calotă; Alexandru, Roşca - In: Journal of Knowledge Management, Economics and … 3 (2013) 4, pp. 4-4
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...