PT  - JOURNAL ARTICLE
AU  - Fábková, Eva
TI  - Tax optimizing at selling of intangible assets
DP  - 2015 Feb 22
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 225--230
VI  - 52
IP  - 6
AID - 10.11118/actaun200452060225
IS  - 12118516
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.