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Tax Code of the Republic of Uzbekistan (Extract), Uzbekistan
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Superseded Text
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Year of Version
2008
Dates
Entry into force:
January 1, 2008
Adopted:
December 25, 2007
Type of Text
IP-related Laws
Subject Matter
Other,
Industrial Property
Notes
Article 22 defines the term “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
Main text(s)
Main text(s)
Russian
Налоговый Кодекс Республики Узбекистан года (выдержки)
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Uzbek
Ўзбекистон Республикасининг Солиқ Кодекси
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Legislation
Is superseded by (1 text(s))
Is superseded by (1 text(s))
WIPO Lex No.
UZ015