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 Periodical article |
 Leiden University catalogue |
 WorldCat |
| Title: | Income taxation in West Africa |
| Author: | Berlowitz, A.J. |
| Year: | 1967 |
| Periodical: | Liberian Law Journal |
| Volume: | 3 |
| Issue: | 2 |
| Pages: | 102-119 |
| Language: | English |
| Geographic term: | West Africa |
| Subject: | income tax |
| Abstract: | The article analyzes the taxes on income of Liberia, Sierra Leone, Ghana and Nigeria, treating the personal and company income tax laws. In Nigeria only the personal income tax laws of the Federal Territory are covered. Parts of the article: 1. Sources of the law - 2. Income tax laws (Entities; Subject matter of the tax; Deductions; Tax rates; Tax administration) - 3. Investment codes and special agreements - 4. Other taxes - Conclusion. Notes. |