Current aspects of calculating personal income tax and insurance premiums from remuneration under license agreements on the provision of intellectual property results

Автор: Artykova S.N., Krainova I.M.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-1 (75), 2021 года.

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The article deals with topical issues of calculating personal income tax and insurance premiums from remuneration under license agreements on the provision of intellectual property results. As a result of the study, the regulatory framework in the field of tax legislation in the Russian Federation is analyzed, controversial issues in taxation are identified, and possible ways to solve adverse tax consequences are proposed.

License agreement, copyright, remuneration, insurance premiums, personal income tax, insured person, agent

Короткий адрес: https://sciup.org/170183464

IDR: 170183464   |   DOI: 10.24412/2411-0450-2021-5-1-31-35

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