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Código Tributario de la República de Belarús, Belarús
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Año de versión
2002
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Legislación relacionada con la PI
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Otros,
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Notas
The Tax Code of the Republic of Belarus is divided into two parts:
- The General Part of the Tax Code (Law No. 166-Z of December 19, 2002, on the General Part of the Tax Code), which entered into force on January 1, 2004.
- The Special Part (Law No. 71-3 of December 29, 2009, on the Special Part of the Tax Code), which entered into force on January 1, 2010.
The General Part sets forth a system of taxes and general principles of taxation.
Article 33, section 1.3.1 under Chapter 3, Section I of the General Part refers to the taxation of intellectual property rights.
The Special Part provides the specific guidance on taxable events, tax payment procedures, tax rates, tax exemptions and reliefs.
Sections V, VII and VIII of the Special Part of the Tax Code contains, inter alia, the following provisions relating to taxation of intellectual property rights:
1) Section V:
- Chapter 12, Article 93, section 2.1;
- Chapter 15, Article 146, sections 1.3, 3.5.6.
- Chapter 16, Article 154, section 1.3; Article 155, Article 163, section 1.17; Article 168, section 1.3;
- Chapter 27, Article 257, section 1.9 and 1.41;
- Chapter 28, Articles 261-265;
2) Section VII, Chapter 34, Article 286, section 3.3; Chapter 36, Article 302, section 4;
3) Section VIII, Chapter 42, Article 327, section 1.1;
4) Annex 15 and Annex 23.
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N° WIPO Lex
BY105