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Ley del Impuesto sobre la Renta de 1966 (Capítulo 20.22), Saint Kitts y Nevis
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Versión más reciente en WIPO Lex
Año de versión
2017
Fechas
Revisado/a:
31 de diciembre de 2017
Entrada en vigor:
1 de enero de 1967
Tipo de texto
Legislación relacionada con la PI
Materia
Propiedad Industrial,
Otros
Notas
This is a revised edition of the Income Tax Act, 1966 (Chapter 20.22, also known as Act No. 17 of 1966) takes into account amendments up to Act No. 7 of 2016 (see section 12, subsection (1)(k) under Part IV for the amendments).
This revised edition was prepared on December 31, 2017, by the Law Commission under the authority of the Law Commission Act, 2012 (Cap. 1.03), which contains a consolidation of the Income Tax Act, 1966 and the Income Tax Regulations and Orders set out from the First Schedule to the Fourteenth Schedule annexed to the Income Tax Act, 1966.
The revised edition contains, inter alia, provisions relating to taxation of intellectual property rights:
(1) withholding tax and deductions for royalty payments derived, inter alia, from intellectual property rights (IPRs) (see Part VII, sections 36 & 37);
(2) taxation and exemption on intellectual property royalties (see the Fourth Schedule to the Eleventh Schedule and the Thirteenth Schedule to Fourteenth Schedule).
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Textos principales
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Income Tax Act, 1966 (Chapter 20.22)
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N° WIPO Lex
KN015