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) |
| Uzbek | Ўзбекистон Республикасининг Солиқ Кодекси |
| Related Legislation: | |
| WIPO Lex No.: | UZ015 |
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