DOI: http://doi.org/10.47743/jss-2022-68-1-17

Abstract: Increased mobility of people, capital, goods and services globally, but also developing a complex economic, political and cultural context, both at national and European level, make it necessary to carefully regulate the taxation of intellectual property income. Royalties are an important source of income; states and the European Union play an active role to establish the way these are paid and taxEditura The widespread use of trademarks, patents, artistic, literary and scientific works, determines the regulation of royalties payment, collection and taxation, both national and European level. Globalization, exchanges between states, industrialization, complex production processes, these are just some of the factors that determined increasing use of royalties either for know-how, trademarks and patents, or for literary, artistic or scientific works. The efforts of those involved, states, international organizations and more, must be focused on a distribution of the power to tax covering all situations, income and capital, preventing both, an income from being taxed twice, or, not to be taxed at all.

Keywords: royalties, taxation, intellectual property income, globalization, know-how

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