Nigerian revenue law:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Lagos [u.a.]
Malthouse Press
2005
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Malthouse law books
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 244 S. |
| ISBN: | 9780231900 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804133770987569152 |
|---|---|
| adam_text | ABDULRAZAQ: NIGERIAN REVENUE LAW BY M. T. ABDULRAZAQ LL.B; PHD (ABU),
LL.M (LOND) BL, FCIB, FCTL PROFESSOR OF THE LAW OF TAXATION; EXECUTIVE
CONSULTANT-TAX, ERNST & YOUNG; FORMERLY DEAN, FACULTY OF LAW, UNIVERSITY
OF ILORIN M A ITH O U I I MALTHOUSE PRESS LIMITED UPI, INA, IB»DU,JII,
WORT, HRI-HIRMRT,ZIRFI CONTENTS DEDICATION V PREFACE V/ TABLE OF
CONTENTS VII TABLE OFCASES XI TABLE OF STATUTES XVI CHAPTER 1: GENERAL
PRINCIPLES DEFINITIONS 1 OBJECTIVES AND FUNCTIONS 2 CRITERIA 3 DIRECT
AND INDIRECT TAXES 4 JURISDICTION 6 AVOIDANCE, EVASION, MITIGATION AND
PLANNING 7 IMPORTANCE 9 SOURCES 10 INTERPRETATION OFTAXING STATUTES 10
CASES AND REVENUE PRACTICE 13 ADMINISTRATION 14 ADMINISTRATIVE AND
TRANSITIONAL PROVISIONS 15 INDIRECT TAXES 25 PERSONAL TAXATION 28
COMPANY TAXATION 28 LOCAL TAXATION 30 PROCEDURE 30 CHAPTER 2: INCOME TAX
THE CHARGE OF INCOME TAX 32 TAXATION OLDIVIDENDS PAID BY NIGERIAN
COMPANIES 37 INCOME EXEMPTED 38 ADMINISTRATIVE AND TRANSITIONAL
PROVISIONS 39 TECHNICAL COMMITTEE OF THE STATE BOARD 41 LOCAL GOVERNMENT
REVENUE COMMITTEE 41 VIII NIGERIAN REVENUE LAW METHODS OF COLLECTION 41
PAYMENTOFTAX 42 RETURNS 42 PENALTIES 44 OBJECTIONS ANDAPPEALS 44 CHAPTER
3: RELIEFS AND RATES GENERAL 47 RATE OF TAX - 48 INCOME TAX 48 MINIMUM
TAXABLE INCOME 48 CHAPTER 4: TRADE, BUSINESS, PROFESSION OR VOCATION THE
MEANING OF TRADE 49 THE MEANING OF PROFESSION OR VOCATION 50 PROFITS OF
TRADES, BUSINESSES, PROFESSIONS OR VOCATIONS 52 LIABILITY - WHO IS
TRADING? 54 DEFMITIONS OF TRADE 54 BADGESOF TRADE (PURPOSE OF PROFIT) 56
MOTIVE FOR ACQUISITION 57 THE INDIVIDUAL 58 BASIS OFASSESSMENT 71 THE
EXCEPTIONS TO PRECEDING YEAR BASIS OFASSESSMENT 72 WHEN DOES TRADE
COMMENCE? 75 COMMENCEMENT - NEW TRADE OR DEVELOPMENT OF EXISTING ONE 76
SUCCESSION 77 DISCONTINUANCE. 80 COMPUTATION FOR TAX PURPOSES OF THE
PROFITS OF TRADE. 81 THE STATUTORY TEST 96 WHOLLY AND EXCLUSIVELY TEST
96 TREATMENT OF LOSSES IN CONNECTION WITH THE PROFITS OF TRADE 102
CAPITAL ALLOWANCES 103 SALEOFBUILDING 105 PARTNERSHIPS 108 CHAPTER 5:
EMPLOYMENT INCOME EMOLUMENTS OF OFFICES AND EMPLOYMENT 109 DEDUCTIBLE
EXPENSES 109 ASSESSMENT 112 MEANING OF EMPLOYMENT 113 EMOLUMENTS 114
BASIS OF CHARGE 116 CONTENTS CHAPTER 6: COMPANIES INCOME TAX
ADMINISTRATION 119 FORMS 122 CATEGORIESOF COMPANIES 123 RATE OF TAX 124
INTEREST ON FOREIGN LOANS 132 TAXATION OF DIVIDENDS RECEIVED BY
COMPANIES 133 RETURNS 136 ASSESSMENTS 136 BASIS OFASSESSMENT 138 SERVICE
OFNOTICE OFASSESSMENT 138 FINAL AND CONCLUSIVE ASSESSMENT , 140
COMPUTATION OF PROFITS 142 TREATMENTOFLOSSES 143 CAPITAL ALLOWANCES 144
RELIEF FROM TAX 145 ACCEPTANCE CERTIFICATE 148 RESPONSIBILITIES OF THE
TAX ADMINISTRATOR , 148 PETROLEUM PROFITS TAX 149 TAXATION
OFUNDISTRIBUTED PROFITS 151 ARTIFICIAL TRANSACTIONS 152 OBJECTIONS AND
APPEALS 154 COLLECTION AND RECOVERY 157 OFFENCES AND PENALTIES 158
CHAPTER 7: SETTLEMENTS, TRUSTS AND ESTATES SETTLEMENTS AND TRUSTS 160
COMPUTATION OF INCOME 164 ASSESSMENT 165 DECEASED PERSONS 166 CHAPTER 8:
INTERNATIONAL TAXATION FOREIGN INCOME TAX 167 DETERMINATION OFRESIDENCE
168 DOMICILE 173 TAXHAVENS 174 FOREIGN REVENUE LAWS 174 TRANSFER PRICING
METHODS 176 DOUBLE TAXATION RELIEF. 177 INTERPRETATION OFTREATIES 178
TREATY SHOPPING 180 X NIGERIAN REVENUE LAW CHAPTER 9: CAPITAL GAINS TAX
OUTLINE 181 REASONS FOR TAXING CAPITAL GAINS 181 WHAT IS A GAIN? 183
ASSETS 184 EXEMPTIONS AND GAINS 185 DISPOSAL 188 HIRE PURCHASE 189
DISPOSAL WITHOUT ACQUISITION 189 FORFEITURE OR SURRENDER OF RIGHTS 190
DATEOF ACQUISITION OR DISPOSAL 191 IS THERE A DISPOSAL UNDER THE
CONTRACT? 191 CONDITIONAL CONTRACT 192 DISPOSALS UNDER A CONSENT ORDER
193 IS A CONTRACT A DISPOSAL? 193 TIME OF DISPOSAL WHEN LOSS OR
DESTRUETION 194 COMPUTATION OF THE CAPITAL GAIN 195 LNCIDENTAL COSTSOF
ACQUISITION 195 IMPROVEMENT EXPENDITURE 195 PRESERVATION OF TITLE 196
APPORTIONMENT OF EXPENDITURE 197 MARKET VALUE 198 CONSIDERATION 198 PART
DISPOSALS 199 LOSSES 202 MISCELLANEOUS PROVISIONS 203 CHAPTER 10: TAX
APPEALS FACT, LAW AND THE BUERDEN OF PROOF. 205 APPEALS PROCEDURE 209
HEARING 216 DECISION 228 APPEALS TO COURT 230 PUBLIC LAW CHALLENGES 235
INDEX 240
|
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| author_facet | Abdulrazaq, Muhammed Taofeeq |
| author_role | aut |
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| building | Verbundindex |
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| discipline | Rechtswissenschaft |
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| id | DE-604.BV020818835 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T20:14:00Z |
| institution | BVB |
| isbn | 9780231900 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-013524230 |
| oclc_num | 255299483 |
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| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XXII, 244 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Malthouse Press |
| record_format | marc |
| series2 | Malthouse law books |
| spelling | Abdulrazaq, Muhammed Taofeeq Verfasser aut Nigerian revenue law by M. T. Abdulrazaq 1. publ. Lagos [u.a.] Malthouse Press 2005 XXII, 244 S. txt rdacontent n rdamedia nc rdacarrier Malthouse law books Einkommensteuer Gesetz Internal revenue law - Nigeria Nigeria Taxation - Law and legislation - Nigeria Steuer GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013524230&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Abdulrazaq, Muhammed Taofeeq Nigerian revenue law Einkommensteuer Gesetz Internal revenue law - Nigeria Nigeria Taxation - Law and legislation - Nigeria Steuer |
| title | Nigerian revenue law |
| title_auth | Nigerian revenue law |
| title_exact_search | Nigerian revenue law |
| title_full | Nigerian revenue law by M. T. Abdulrazaq |
| title_fullStr | Nigerian revenue law by M. T. Abdulrazaq |
| title_full_unstemmed | Nigerian revenue law by M. T. Abdulrazaq |
| title_short | Nigerian revenue law |
| title_sort | nigerian revenue law |
| topic | Einkommensteuer Gesetz Internal revenue law - Nigeria Nigeria Taxation - Law and legislation - Nigeria Steuer |
| topic_facet | Einkommensteuer Gesetz Internal revenue law - Nigeria Nigeria Taxation - Law and legislation - Nigeria Steuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013524230&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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