RT Journal Article
SR Electronic
A1 Fábková, Eva
T1 Tax optimizing at selling of intangible assets
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2015
VO 52
IS 6
SP 225
OP 230
DO 10.11118/actaun200452060225
UL https://acta.mendelu.cz/artkey/acu-200406-0018.php
AB During the implementation of their activities on the market, a lot of companies deal with the issues of increasing their market shares, the know-how improvement, gaining competitive advantage over their competitors, etc. One of the possibilities how to solve out the said problems is for instance the acquisition of know-how, databases, software, and patents which will provide the company with the competitive advantage from another company. At the acquisition of the assets, there is a great space for the tax optimisation, i.e. how to purchase (sell) the assets with the minimum tax burden.