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Income Tax Act, 1989 (Chapter 15.02), 圣卢西亚
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WIPO Lex中的最新版
版本年份
2008
日期
修订:
2008年12月31日
最新修正:
2008年11月3日
公布:
1989年4月6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 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.
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Income Tax Act, 1989 (Chapter 15.02)
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WIPO Lex序号
LC042