New trends in intellectual property and tax burden of innovative corporations

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

New trends in intellectual property and tax burden of innovative corporations

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

New trends in intellectual property and tax burden of innovative corporations

Popis výsledku anglicky

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).

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Procedia - Social and Behavioral Sciences

ISSN

1877-0428

e-ISSN

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Svazek periodika

110

Číslo periodika v rámci svazku

24 January 2014

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

10

Strana od-do

93-102

Kód UT WoS článku

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EID výsledku v databázi Scopus

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