TAX OPTIMIZATION OF INTANGIBLE ASSETS IN THE CZECH ENVIRONMENT
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Date
2018
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
MAGNANIMITAS Assn.
Abstract
The aim of the article is to investigate the growing importance of intangible
assets in the context of tax optimization in the Czech environment. The development
of tax legislation regulating the substance of intangible assets and their depreciation is
also analysed. There are discussed ways of tax optimization when transferring rights to
this property. From the methodological point of view, the methods of synthesis,
comparative analysis, induction and deduction were used in this work. From the
research presented, it is clear that the tax regulation of intangible assets has undergone
a long-term development. The Czech tax legislation reflects the initiatives of
international communities aimed at reducing non-standard tax transactions related to
intangible assets.
Description
Subject(s)
Aggressive tax planning, depreciation of intangible assets, double taxation agreements, IFRS, intangible assets, market distancing principle, transfer pricing.
Citation
ISSN
1804-7890