Seychelles

Business Tax Act, 2009

Year of current version:	2010
Date of entry into force of original text:	January 1, 2010
Date of Text (Enacted):	December 30, 2009
Type of Text:	IP-related Laws: enacted by the Legislature
Subject Matter:	Copyright and Related Rights (Neighboring Rights), Industrial Designs, Industrial Property, Other, Patents (Inventions), Trademarks, Undisclosed Information (Trade Secrets), Utility Models
Notes:	Part II, Division IV -"Allowable Deductions", Art.17 (1) reads “A business is allowed a deduction referred to as an "amortization deduction" for the decline in value of an intangible of the business wholly or partly used in a tax year in deriving taxable business income.
Available Texts:
English	Business Tax Act, 2009
WIPO Lex No.:	SC004