The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Number 5, May 2020  »  Taxation

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other operations with financial instruments, including derivative financial instruments, earnings obtained from the transfer of financial gold, defined by law, and incomes obtained from the liquidation of a legal person.
Classification JEL: K34, M41 | Pages: 53-62

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