A Ghana Tax Law Primer |
Contents
PART 1INTRODUCTION | 1 |
IMPOSITION OF TAX ON GIFTS AND CAPITAL GAINS | 5 |
PART 2DIRECT TAXES | 21 |
5 other sections not shown
Common terms and phrases
accruing Adam Smith allowable deduction amount apply assessable income Bank of Ghana basis period capital allowances capital gains chargeable asset chargeable income Commissioner of Income Constitution context contract debt decision derived from Ghana dividend double taxation emoluments employee employment equity exempt from tax expenditure gains or profits Ghana Income Ghana's income tax held High Court imposed input tax Internal Revenue Amendment Internal Revenue Service investment issue liability Lord Lord Denning Lord Wilberforce meaning non-resident person objection OECD model paid Parliament partnership payable payment permanent establishment principle profession or vocation realization receipts received in Ghana regressive tax regulations resident person respect Rowlatt rules schedule section 11 share premium account SMCD tax administration tax avoidance tax law tax legislation tax statute tax treaties taxable person taxpayer trade transactions United Kingdom Value Added Tax VAT Act word