how to develop links of business company?

i found most backlink pr of competitor of business company webisite is high.link development of these website should take some different way I think,how do you develop links of business company?

make links with similar site but not competitor? many company site has delay repay.much of them just make a site and let it be. but their pr is high(bez listed into to value directory like dmoz?)

 

I don't think you can use "spammy" tactics to develop backlinks.
Try to do some link exchanges with other authority sites similar to your niche.
If you have some budget buying quality links on sites & directories will help a lot too.