Laws
Treaties
Judgments
Browse By Jurisdiction
Business Tax Act 2016 (Act No. 31 of 2016), Nauru
Back
Latest Version in WIPO Lex
Year of Version
2016
Dates
Enacted:
June 9, 2016
Type of Text
IP-related Laws
Subject Matter
Copyright and Related Rights (Neighboring Rights),
Industrial Property
Notes
The Business Tax Act 2016 (Act No. 31 of 2016) contains, inter alia, provisions relating to “business intangible” that includes, inter alia, copyrights and industrial property rights (Part I, section 3; Part 3, Division 2, section 19(1)(c) & 21; Division 4, section 29); and royalties of intellectual property (Part I, sections 3 & 9; Part 2, section 13; Part 3, Division 2, section 20; Part 5, section 44)
Available Texts
Main text(s)
Main text(s)
English
Business Tax Act 2016 (Act No. 31 of 2016)
PDF
HTML
Legislation
Is implemented by (1 text(s))
Is implemented by (1 text(s))
WIPO Lex No.
NR026