Abdulrazaq: Nigerian Revenue Law

Front Cover
Malthouse Press, 2005 - Law - 244 pages
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Contents: general principles: e.g. definitions, objectives, criteria, direct and indirect taxes, jurisdiction, personal taxation, company taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income; trade, business, profession or vocation: e.g. meanings; liability; succession, discontinuance, capital allowances, sale of buildings, partnerships; employment income: assessment, deductible income; companies income tax: assessments, returns, petroleum profits' tax; settlements, trusts and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price Waterhouse Cooper, Lagos.

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Contents

General principles
1
Lindsay Woodard and Hiscox v I R C 1933 18 TC 43 55
9
Aberdeen Construction Group v IRC 1978 STC 127 at 13 lc 162 196
11
Copyright

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Common terms and phrases

Bibliographic information