Law of taxation in Ghana. / (Record no. 6544)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08410cam a22003375i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 20362597 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210414114558.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180220s2017 gh b 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2018354099 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789988263157 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | lcode |
| -- | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | f-gh--- |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KRX2750.K863 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kunbuor, Benjamin. |
| 245 10 - TITLE STATEMENT | |
| Title | Law of taxation in Ghana. / |
| Statement of responsibility, etc. | Benjamin Kunbuor, Abdallah Ali-Nakyea and William Kofi Owusu Demitia. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Fourth edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Ghana |
| Name of publisher, distributor, etc. | Type Publishers |
| Date of publication, distribution, etc. | 2017 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiv, 368 pages ; |
| Dimensions | 23 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (pages 357-362). |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1: General principles and background to the law of tax in Ghana: Introduction: Taxation as a concept -- Brief history of direct taxation in Ghana -- Taxation as a legal concept in Ghana -- Classification of taxes -- A good tax system and equity rules -- Approaches to interpretation of tax status -- Income as a tax base -- Sources of tax law in Ghana -- Chapter 2: Imposition of tax on income in Ghana: Jurisdiction to income tax -- Systems of taxation -- Tax residence status -- Taxation income in Ghana -- Business (trade, profession or vocation) -- Other trade related activities -- Profession or vocation -- Employment -- Investment -- Chapter 3: Ascertainment of income in Ghana -- Special industries -- Public, mutual and non-profit causes -- Expenses generally allowable under Act 896 -- Expenses not allowable -- Chapter 4: Basis of computing assessable and chargeable income -- Computation of chargeable income -- Capital allowances -- Classes of depreciable assets --Rates of income tax -- Annual tax rates -- Monthly tax rates -- Temporary concessions -- Modified taxation -- Chapter 5: Realization: Realization under Act 592 -- Realization under Act 896 -- Determination of gain -- Consideration received -- Cost -- Realization with retention of asset -- Transfer of asset to spouse or former spouse -- Transfer of asset on death -- Transfer of asset to an associate or for no consideration -- Realization of asset with replacement asset -- Security , finance lease or instalment sale -- Realization by separation -- Realization of depreciable assets -- Chapter 6: Tax avoidanc and tax evasion: Approaches to tax avoidance -- The spirit and letter of the law -- Modern approach -- Anti-tax avoidance legislation -- tax evasion -- Tax clearance certificate -- Chapter 7: Tax administration: Adminstrative authority -- Ghana Revenue Authority -- Structure and features of the Ghana Revenue Authority -- Identification of tax officers -- Assistance of experts -- Assistance of officers of public bodies -- No remuneration for complying or assisting with tax laws -- Official secrecy -- Accepting security -- Taxpayers -- Tax Clearance Certificate (TCC) -- Use of TIN & TCC -- Cancellation, replacement or amendament of TIN or TCC -- Taxpayers's rights -- Access to information & audit -- Procedure in tax administration -- Tax returns -- Assessment to tax -- Authorized or defective documents -- Service of documents -- The courts and tax administration -- Collection of taxes -- Debts execution processes -- Reduction and refund of tax -- Practice notes -- Private or class rulings -- Chapter 8: International taxation: Permanent Establishment (PE) -- Tax treaties -- Chapter 9: Basic principles on Value AddedTax (VAT) in Ghana -- Why Ghana's 1995 VAT failed -- Legal framework -- Functions and organisation of the VATS -- Taxation procedure -- Flat rate scheme -- Tax exemptions and zero-rated supplies -- Tax refunds -- VAT thresholds -- Administrative and procedural constraints of the VAT system -- Chapter 10: Investment promotion -- GhanaInvestment Promotion Centre -- The Ghana Free Zones. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | ................................... Chapter 1: General principles and background to the law of tax in Ghana: Introduction: Taxation as a concept -- Brief history of direct |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | Ghana. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure |
| Geographic subdivision | Ghana. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ali-Nakyea, Abdallah. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Demitia, William Kofi Owusu. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 0 |
| b | ibc |
| c | origcop |
| d | 2 |
| e | ncip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 05/04/2018 | KRX2790.K863 | 2560/001/18 | 05/04/2018 | 1 | 05/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 06/04/2018 | KRX2750.K8631 | 2561/002/18 | 06/04/2018 | 2 | 06/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 06/04/2018 | KRX2750.K8632 | 2613/154/18 | 08/11/2018 | 3 | 06/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 06/04/2018 | KRX2750.K8633 | 2645/186/18 | 27/11/2018 | 4 | 06/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 06/04/2018 | KRX2750.K8634 | 2646/187/18 | 27/11/2018 | 5 | 06/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Law Library | 06/04/2018 | KRX2750.K8635 | 2647/188/18 | 27/11/2018 | 6 | 06/04/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | Law Library | 26/08/2019 | KRX2790.K86 | KSL/137/19 | 20/05/2021 | 20/05/2021 | Books |