Tax planning for back of industrial intellectual property

In the article the author comments upon the topical and disputable issues concerning taxation of intellectual property items. The author examines the options for registration of rights to intellectual property items without excessive tax costs as well as the issues relative to the reckoning of depreciation in tax and accounting records and to the possibility of revaluation of intangible assets. Also, the author considers practical examples of bringing intellectual property items into economic circulation and gives advice on the minimization of tax payments.