New trends in intellectual property and tax burden of innovative corporations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002583" target="_blank" >RIV/47813059:19520/14:#0002583 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.851" target="_blank" >http://dx.doi.org/10.1016/j.sbspro.2013.12.851</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.851" target="_blank" >10.1016/j.sbspro.2013.12.851</a>

Result language
angličtina
Original language name
New trends in intellectual property and tax burden of innovative corporations
Original language description
Intellectual property is an important tool that helps to improve the competitive position of companies on the market. The government makes an effort to promote the protection of intellectual property in the Czech Republic, the current system of legal protection is in accordance with EU law and many agreements, which are related to this problem, are signed. This year a new form of patent so called the Single European Patent was approved and it should help to motivate the innovative companies to protect their intellectual property. The main aim of this paper is to evaluate the tax burden of innovative corporations focusing on the tax benefits that are related to income incurred by intellectual property. Secondary aim is to present the issue of intellectual property protection (definition and current legal system).
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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