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IMPOSITION OF TAX ON GIFTS AND CAPITAL GAINS
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accruing Adam Smith allowable deduction amended amount apply assessable income Bank of Ghana basis period capital allowances capital gains capital gains tax chargeable asset chargeable income common law Constitution context contract cost base currency points debt decision derived from Ghana dividend domestic law double taxation emoluments employee employment equity exempt from tax expenditure gains or profits Ghana's income tax Ghanaian held High Court imposed input tax Internal Revenue Service investment issue jurisdictions liability Lord Lord Denning Lord Wilberforce meaning non-resident person notice objection OECD model paid Parliament partnership payment permanent establishment principle profession or vocation realization receipts received in Ghana regressive tax resident person respect rules schedule section 11 SMCD tax administration tax avoidance tax law tax legislation tax regime tax statute tax treaties taxable person taxpayer trade transactions United Kingdom Value Added Tax VAT Act words