Nigerian Revenue Law
  • £23.95

Nigerian Revenue Law

M.T. Abdulrazaq

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.

ISBN 9789780231903 | 268 pages | 216 x 140 mm | 2005 | Malthouse Press, Nigeria | Paperback

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