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  <titleInfo>
    <title>Income tax law in Ghana : exposition and critique</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Income tax law in Ghana</title>
  </titleInfo>
  <name type="personal">
    <namePart>Adjei-Djan, Kwame</namePart>
    <role>
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  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">gh</placeTerm>
    </place>
    <dateIssued encoding="marc">2019</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>lviii, 637 p.; 24 cm</extent>
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  <tableOfContents>Contents: What is a tax -- Equity rules and the good tax system -- History of income taxation in Ghana -- Income tax in Ghana -- Income tax jurisdiction of Ghana -- Sources of income -- Ascertainment of assessable income -- Computation of chargeable income -- Tax exemptions -- Temporary concessions -- Tax rates -- Methods and time for payment of tax -- Interpretation of ax statutes -- Treatment of capital gains for tax purposes -- Tax avoidance and tax evasion -- Special industries -- Permanent establishment -- Income tax administration -- Double taxation agreements -- The tax regime and investment -- </tableOfContents>
  <note type="statement of responsibility">Kwame Adjei-Djan</note>
  <note>Includes bibliographical references (pages 628-631) and index.</note>
  <subject>
    <geographicCode authority="marcgac">f-gh---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>Ghana</geographic>
  </subject>
  <classification authority="lcc">KRX2832.A23</classification>
  <identifier type="isbn">9789988306076</identifier>
  <identifier type="lccn">2020337342</identifier>
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    <recordCreationDate encoding="marc">200724</recordCreationDate>
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    <recordIdentifier source="OSt">21625350</recordIdentifier>
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