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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Mineral taxation in Zambia
Author:Ndulo, MunaISNI
Year:1975
Periodical:Zambia Law Journal
Volume:7-9
Pages:33-61
Language:English
Geographic term:Zambia
Subjects:taxation
mining
Abstract:Taxation and investment decisions - The basis of taxation in Zambia - The pre-1970 legislation (Royalty; export tax; income tax) - Post-1970 legislation (mineral tax; capital expenditure; weaknesses of the new system; depletion allowance) - Tax incentives and the attraction of mining investment decisions; investment and cost saving measures; other non-cost factors affecting mining investment). Notes, tab.