Uzbekistan

Tax Code of the Republic of Uzbekistan 2007 (Extract)

Year of current version:	2007
Date of entry into force of original text:	January 1, 2008
Date of Text (Enacted):	December 25, 2007
Type of Text:	IP-related Laws: enacted by the Legislature
Subject Matter:	Copyright and Related Rights (Neighboring Rights), Enforcement of IP and Related Laws, Geographical Indications, Industrial Designs, Industrial Property, IP Regulatory Body, Patents (Inventions), Trade Names, Trademarks, Undisclosed Information (Trade Secrets)
Notes:	Article 22 defines the meaning of “royalty” as compensation for the use of scientific, artistic or literary works, patents, trademarks, designs, trade secrets and know-how. Articles 179, 184, 190 and 331 regulate the taxation on the income of natural persons resulting from their intellectual activity in the industrial, scientific, literary and artistic fields.
Available Texts:
Russian	Налоговый Кодекс Республики Узбекистан 2007 года (выдержки) (Version with Automatic Translation Tool)
Uzbek	Ўзбекистон Республикасининг Солиқ Кодекси
Related Legislation:	Is amended by Law of the Republic of Uzbekistan No. ZRU-312 of December 26, 2011 Amending Certain Legislative Acts of the Republic of Uzbekistan for the Purpose of Improving the Intellectual Property Legal Framework (UZ123)
WIPO Lex No.:	UZ015