Nigerian Revenue Law
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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.
Ch. 1General principlesCh. 2Income taxCh. 3Reliefs and ratesCh. 4Trade, business, profession or vocationCh. 5Employment incomeCh. 6Companies income taxCh. 7Settlements, trusts and estatesCh. 8International taxationCh. 9Capital gains taxCh. 10Tax appeals
