IT-iștii, codul și... Codul fiscal
IT Workers, the Code and... the Fiscal Code

Summary/Abstract: Our study is built around the premise of a legitimate interrogation regarding the formal framework for the exploitation of information technology activities and the fiscal relevance of this exploitation. The study is structured on two axes, namely an inventory of formal solutions for classifying IT rules in lucrative form and an analysis of each option of organizing the activity, with the related tax consequences, in terms of profit or income tax, social contributions, value added tax.

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