LIQUIDATION OF INTANGIBLE ASSETS IN CUBAN MIXED COMPANIES

Intellectual Property has become the main factor that adds value to companies today, hence it is important the correct control of its "intangible assets". This article will delve into the particularities of the process of foreign investment in Cuba and the contribution of intangibles to the mixed companies by one of the partners for its creation, with destination to the social capital. At the same time, it deepens in the need to correctly handle, in the contractual phase, the elements related to the liquidation of these contributed intangible assets, institution that will be analyzed from the doctrinal, legislative and judicial point of view, carrying out a study of the literature, the norms and the sentences dictated by Cuban institutions.