Abstract
The present article discusses a series of conceptual and applied aspects regarding the taxation of income for those tax payers who undertake professional training activities as trainers. The trainers can perform their activities as registered freelancers or individual enterprises or they can be employed on a full or part-time contract. If they perform their activities as a registered freelancer/individual enterprise, the annual income can be determined in the actual income system, based on the accounting data, or based on the income bracket. The case studies present the taxation mechanism for the income obtained from independent activities for tax payers that perform professional training activities as trainers.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
