Nigerian Revenue Law

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.