Tax Optimization of Intangible Assets in the Czech Environment

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F18%3A00005574" target="_blank" >RIV/46747885:24310/18:00005574 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.33543/0802" target="_blank" >http://dx.doi.org/10.33543/0802</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.33543/0802" target="_blank" >10.33543/0802</a>

Result language
angličtina
Original language name
Tax Optimization of Intangible Assets in the Czech Environment
Original language description
Intangibles form an important part of the company's assets. Since the early 1990s, the importance of these assets has been growing in a company management. The structure of corporate assets shows a shift away from tangible assets towards intangible assets. The aspects of displaying intangible assets in the accounting system and the potential of possible tax optimization are examined. Thanks to their non-material nature, intangible assets are an attractive tool for broad tax optimization. Companies in the international environment use gaps and inconsistencies in the tax legislation of individual jurisdictions to reduce tax bases, or in other words optimization of the tax liability.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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