TAX OPTIMIZATION OF INTANGIBLE ASSETS IN THE CZECH ENVIRONMENT

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dc.contributor.authorČerníková Martinacs
dc.date.accessioned2020-05-31T16:01:30Z
dc.date.available03-40-2018en
dc.date.available2020-05-31T16:01:30Z
dc.date.issued2018cs
dc.date.updated09-16-2019en
dc.description.abstractThe 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.en
dc.format.extent4cs
dc.identifier.doi10.33543/0802
dc.identifier.issn1804-7890cs
dc.identifier.urihttps://dspace.tul.cz/handle/15240/154909
dc.identifier.urihttp://www.magnanimitas.cz/ADALTA/0801/papers/A_cernikova.pdf
dc.language.isoengcs
dc.publisherMAGNANIMITAS Assn.cs
dc.publisher.cityHradec Královécs
dc.relation.ispartofAD ALTA JOURNAL OF INTERDISC IPLINARY RESEARCH
dc.relation.ispartofseries1cs
dc.subjectAggressive tax planningcs
dc.subjectdepreciation of intangible assetscs
dc.subjectdouble taxation agreementscs
dc.subjectIFRScs
dc.subjectintangible assetscs
dc.subjectmarket distancing principlecs
dc.subjecttransfer pricing.cs
dc.titleTAX OPTIMIZATION OF INTANGIBLE ASSETS IN THE CZECH ENVIRONMENTen
dc.titleTax Optimization of Intangible Assets in the Czech Environmentcs
local.citation.epage43-46cs
local.citation.spage43-46cs
local.identifier.publikace5574
local.identifier.wok438914700006en
local.noteThis article was written as one of the outputs of support from the project of Excellent Research called „New Approaches to the Reporting of Intangible Assets in the Czech Republic “ that is being continuously implemented at the Faculty of Economics of the Technical University in Liberec within the years 2018 - 2019.
local.relation.issue1cs
local.relation.volume8
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