TY  - BOOK
AU  - Adjei-Djan,Kwame
TI  - Income tax law in Ghana : exposition and critique.
SN  - 9789988306076
AV  - KRX2832.A23 
PY  - 2020///
CY  - Accra, Ghana
PB  - Black Mask
KW  - Income tax
KW  - Law and legislation
KW  - Ghana
N1  - Includes bibliographical references (pages 628-631) and index; Contents: 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 --
ER  -