<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Law of taxation in Ghana</title>
  </titleInfo>
  <name type="personal">
    <namePart>Kunbuor, Benjamin</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Ali-Nakyea, Abdallah.</namePart>
  </name>
  <name type="personal">
    <namePart>Demitia, William Kofi Owusu.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">gh</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Ghana</placeTerm>
    </place>
    <publisher>Type Publishers</publisher>
    <dateIssued>2022</dateIssued>
    <dateIssued encoding="marc">2017</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 536 p.; 23 cm</extent>
  </physicalDescription>
  <tableOfContents>Contents:  General principles and background to the law of tax in Ghana -- Imposition of tax on income in Ghana -- Ascertainment of income in Ghana -- Basis of computing assessable and chargeable income -- Realisation -- Tax avoidance  and tax evasion -- Tax administration -- International taxation -- Basic principles on Value Added Tax (VAT) in Ghana -- Investment promotion --                                                                            </tableOfContents>
  <note type="statement of responsibility">Benjamin Kunbuor, Abdallah Ali-Nakyea and William Kofi Owusu Demitia.</note>
  <note>Includes bibliographical references ( 521-523).</note>
  <subject>
    <geographicCode authority="marcgac">f-gh---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Ghana</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax administration and procedure</topic>
    <geographic>Ghana</geographic>
  </subject>
  <classification authority="lcc">KRX2750.K86</classification>
  <identifier type="isbn">9789988334956</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">180220</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230707141009.0</recordChangeDate>
    <recordIdentifier source="OSt">20362597</recordIdentifier>
  </recordInfo>
</mods>
