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Loi de 1989 sur l'impôt sur le revenu (chapitre 15.02), Sainte-Lucie
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Version la plus récente dans WIPO Lex
Année de version
2008
Dates
Révisé/e:
31 décembre 2008
Modifié jusqu’à:
3 novembre 2008
Publié:
6 avril 1989
Type de texte
Lois en rapport avec la propriété intellectuelle
Sujet
Propriété industrielle,
Divers
Notes
This revised version of the Income Tax Act, 1989 (Chapter 15.02, also known as Act No. 1 of 1989) takes into account amendments up to the Statutory Instrument-S.I No. 100/2008, which entered into force on November 3, 2008.
The said amending S.I No. 100/2008 introduced amendments to section 25 under Part 4 (relating to exempt income).
The revised version of the Income Tax Act, 1989 inter alia provides definition for IP royalties which are taxable income (see Part 1, section 2(1)).
The revised Income Tax Act, 1989
is published together with the other Orders and Rules on Income Tax in the same revised edition, which was prepared on December 31, 2008, by the Law Revision Commissioner under the authority of the Revised Edition of the Laws Act.
Textes disponibles
Texte(s) principal(aux)
Texte(s) principal(aux)
Anglais
Income Tax Act, 1989 (Chapter 15.02)
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n° WIPO Lex
LC042