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Uzbekistan

Tax Code of the Republic of Uzbekistan 2007 (Extract)

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Uzbekistan

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) Налоговый Кодекс Республики Узбекистан 2007 года (выдержки), Complete document (pdf) [95 KB] Налоговый Кодекс Республики Узбекистан 2007 года (выдержки), Complete document (htm) [26 KB] (Version with Automatic Translation Tool)

Uzbek

Ўзбекистон Республикасининг Солиқ Кодекси Ўзбекистон Республикасининг Солиқ Кодекси, Complete document (pdf) [78 KB]

Related Legislation:
WIPO Lex No.:UZ015

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