Tax optimizing at selling of intangible assets

During the implementation of their activities on the market, a lot of companies deal with the issues of increasing their market shares, the know-how improvement, gaining competitive advantage over their competitors, etc. One of the possibilities how to solve out the said problems is for instance the...

Full description

Bibliographic Details
Main Author: Eva Fábková
Format: Article
Language:English
Published: Mendel University Press 2004-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/52/6/0225/
Description
Summary:During the implementation of their activities on the market, a lot of companies deal with the issues of increasing their market shares, the know-how improvement, gaining competitive advantage over their competitors, etc. One of the possibilities how to solve out the said problems is for instance the acquisition of know-how, databases, software, and patents which will provide the company with the competitive advantage from another company. At the acquisition of the assets, there is a great space for the tax optimisation, i.e. how to purchase (sell) the assets with the minimum tax burden.
ISSN:1211-8516
2464-8310