World Intellectual Property Organization


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: 

Business Tax Act, 2009 Business Tax Act, 2009, Complete document (pdf) [2888 KB]

WIPO Lex No.:SC004



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