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Income Tax Act, 1966 (Chapter 20.22), 圣基茨和尼维斯
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版本年份
2017
日期
修订:
2017年12月31日
生效:
1967年1月1日
主题事项
知识产权相关法
文本类型
工业产权,
其他
备注
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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Income Tax Act, 1966 (Chapter 20.22)
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WIPO Lex序号
KN015