Author : M. T. Abdulrazaq
Publisher : Unknown
Page : 272 pages
File Size : 47,6 Mb
Release : 2005
Category : Law
ISBN : STANFORD:36105114544609
Abdulrazaq by M. T. Abdulrazaq Pdf
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.