Matches in SemOpenAlex for { <https://semopenalex.org/work/W153752403> ?p ?o ?g. }
Showing items 1 to 93 of
93
with 100 items per page.
- W153752403 abstract "Intangible property, which adds value to a corporation through the competitiveadvantages it provides, has become more important in recent years, and thus morevaluable to the corporations exploiting it. Many of these corporations are the largemultinational corporations that dominate global business today. Because thesecorporations are made up of affiliates that operate in different jurisdictions all over theworld, the international taxation of intangible property has also become increasinglyimportant to the ways in which these corporate groups exploit such property.However, as these corporations seek the most advantageous methods of usingintangible property, states seek to ensure that such property, inherently difficult todetect and monitor, is used in a manner that accurately reflects the underlyingeconomics and does not evade taxes.The aim of this thesis is to provide an overview of the Hungarian taxation ofintangible property and to compare this tax treatment to supranational legislation ofthe European Commission and the OECD.As it is extremely difficult to valuate with enough certainty intangible assets,many countries prohibit the capitalization of certain self-developed intangible assets.According to these prohibitions, capitalization is only possible if the intangible asset isacquired for consideration, i.e. the value of the intangible has been determined througha transaction in the market. For instance, a self-manufactured goodwill cannot becapitalized; it is only an option if the goodwill is acquired from a third party. On theother hand, if an intangible asset is acquired for a consideration, capitalization iscompulsory. This restriction is seen as the application of the principle of prudence,which supposes to prevent the capitalization of assets when there is no certainty abouttheir market price. Only in case of acquisitions it is possible to objectively prove thevalue of an intangible asset. In Hungary there is a possibility to capitalize intangibleson the balance sheet in the form of capitalized value of formation and reorganizationexpenses and capitalized value of experimental development. Concerning goodwill,nonpurchased, internally- by the ongoing operation- developed goodwill/negativegoodwill cannot be capitalized." @default.
- W153752403 created "2016-06-24" @default.
- W153752403 creator A5047656755 @default.
- W153752403 date "2008-01-01" @default.
- W153752403 modified "2023-10-18" @default.
- W153752403 title "Taxation of intangible assets in Hungary" @default.
- W153752403 hasPublicationYear "2008" @default.
- W153752403 type Work @default.
- W153752403 sameAs 153752403 @default.
- W153752403 citedByCount "0" @default.
- W153752403 crossrefType "journal-article" @default.
- W153752403 hasAuthorship W153752403A5047656755 @default.
- W153752403 hasConcept C10138342 @default.
- W153752403 hasConcept C106201281 @default.
- W153752403 hasConcept C121955636 @default.
- W153752403 hasConcept C136264566 @default.
- W153752403 hasConcept C138885662 @default.
- W153752403 hasConcept C144133560 @default.
- W153752403 hasConcept C153693270 @default.
- W153752403 hasConcept C158016649 @default.
- W153752403 hasConcept C162324750 @default.
- W153752403 hasConcept C162853370 @default.
- W153752403 hasConcept C169824061 @default.
- W153752403 hasConcept C175444787 @default.
- W153752403 hasConcept C17744445 @default.
- W153752403 hasConcept C199539241 @default.
- W153752403 hasConcept C2777351106 @default.
- W153752403 hasConcept C2778380070 @default.
- W153752403 hasConcept C2778860618 @default.
- W153752403 hasConcept C2779137862 @default.
- W153752403 hasConcept C2781426361 @default.
- W153752403 hasConcept C38652104 @default.
- W153752403 hasConcept C40700 @default.
- W153752403 hasConcept C41008148 @default.
- W153752403 hasConcept C41895202 @default.
- W153752403 hasConcept C54750564 @default.
- W153752403 hasConcept C76178495 @default.
- W153752403 hasConcept C86511162 @default.
- W153752403 hasConcept C93613221 @default.
- W153752403 hasConceptScore W153752403C10138342 @default.
- W153752403 hasConceptScore W153752403C106201281 @default.
- W153752403 hasConceptScore W153752403C121955636 @default.
- W153752403 hasConceptScore W153752403C136264566 @default.
- W153752403 hasConceptScore W153752403C138885662 @default.
- W153752403 hasConceptScore W153752403C144133560 @default.
- W153752403 hasConceptScore W153752403C153693270 @default.
- W153752403 hasConceptScore W153752403C158016649 @default.
- W153752403 hasConceptScore W153752403C162324750 @default.
- W153752403 hasConceptScore W153752403C162853370 @default.
- W153752403 hasConceptScore W153752403C169824061 @default.
- W153752403 hasConceptScore W153752403C175444787 @default.
- W153752403 hasConceptScore W153752403C17744445 @default.
- W153752403 hasConceptScore W153752403C199539241 @default.
- W153752403 hasConceptScore W153752403C2777351106 @default.
- W153752403 hasConceptScore W153752403C2778380070 @default.
- W153752403 hasConceptScore W153752403C2778860618 @default.
- W153752403 hasConceptScore W153752403C2779137862 @default.
- W153752403 hasConceptScore W153752403C2781426361 @default.
- W153752403 hasConceptScore W153752403C38652104 @default.
- W153752403 hasConceptScore W153752403C40700 @default.
- W153752403 hasConceptScore W153752403C41008148 @default.
- W153752403 hasConceptScore W153752403C41895202 @default.
- W153752403 hasConceptScore W153752403C54750564 @default.
- W153752403 hasConceptScore W153752403C76178495 @default.
- W153752403 hasConceptScore W153752403C86511162 @default.
- W153752403 hasConceptScore W153752403C93613221 @default.
- W153752403 hasLocation W1537524031 @default.
- W153752403 hasOpenAccess W153752403 @default.
- W153752403 hasPrimaryLocation W1537524031 @default.
- W153752403 hasRelatedWork W156796705 @default.
- W153752403 hasRelatedWork W161614866 @default.
- W153752403 hasRelatedWork W169124099 @default.
- W153752403 hasRelatedWork W2022718033 @default.
- W153752403 hasRelatedWork W2033874931 @default.
- W153752403 hasRelatedWork W2127567004 @default.
- W153752403 hasRelatedWork W2156013550 @default.
- W153752403 hasRelatedWork W2380440156 @default.
- W153752403 hasRelatedWork W2593607867 @default.
- W153752403 hasRelatedWork W2619515148 @default.
- W153752403 hasRelatedWork W2902255595 @default.
- W153752403 hasRelatedWork W2948418336 @default.
- W153752403 hasRelatedWork W2993872989 @default.
- W153752403 hasRelatedWork W3005651904 @default.
- W153752403 hasRelatedWork W3023683599 @default.
- W153752403 hasRelatedWork W3121754946 @default.
- W153752403 hasRelatedWork W3133966239 @default.
- W153752403 hasRelatedWork W3142342057 @default.
- W153752403 hasRelatedWork W3174962305 @default.
- W153752403 hasRelatedWork W652028487 @default.
- W153752403 isParatext "false" @default.
- W153752403 isRetracted "false" @default.
- W153752403 magId "153752403" @default.
- W153752403 workType "article" @default.