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Decree of the Minister of Finance No. 991 of 2005 Issuing the Executive Regulations of the Income Tax Law No. 91 of 2005, Egypt
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Year of Version
2005
Dates
Issued:
December 27, 2005
Type of Text
Implementing Rules/Regulations
Subject Matter
Copyright and Related Rights (Neighboring Rights),
Enforcement of IP and Related Laws,
IP Regulatory Body
Notes
Article 33 under Section Two, Chapter III, Book Two of Decree of the Minister of Finance No. 991 of 2005 provides that intangible assets include, inter alia, intellectual property rights, which do not have tangible existence and are held for use in production for the supply of goods or services, or lease to a third party.
This Decree entered into force on the day following the day of its publication in the Official Gazette, in accordance with its Article Fourth.
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Arabic
قرار وزير المالية رقم (991) لسنة 2005 بإصدار اللائحة التنفيذية لقانون الضريبة على الدخل الصادر بالقانون رقم 91 لسنة 2005
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Decree of the Minister of Finance No. 991 of 2005 Issuing the Executive Regulations of the Income Tax Law No. 91 of 2005
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Is superseded by (1 text(s))
Is superseded by (1 text(s))
WIPO Lex No.
EG069