000 01432cam a2200277 i 4500
001 21625350
003 OSt
005 20230626120006.0
008 200724s2019 gh b 001 0 eng
010 _a 2020337342
020 _a9789988306076
040 _aDLC
_beng
_cDLC
_erda
042 _alcode
_apcc
043 _af-gh---
050 0 0 _aKRX2832.A23
100 1 _aAdjei-Djan, Kwame
_91550
245 1 0 _aIncome tax law in Ghana : exposition and critique. /
_cKwame Adjei-Djan
246 3 _aIncome tax law in Ghana
264 1 _aAccra, Ghana :
_bBlack Mask,
_c2020.
300 _alviii, 637 p.;
_c24 cm
336 _atext
_btxt
_2rdacontent
504 _aIncludes bibliographical references (pages 628-631) and index.
505 _aContents: 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 --
650 0 _aIncome tax
_xLaw and legislation
_zGhana.
_91551
942 _2lcc
_cBK
999 _c9642
_d17142