PPL 506 - Taxation and Revenue Law II

4 Unit(s)

(a) Different types of taxes (e.g., Personal Income Tax, Company Income taxes, and petroleum Profit Taxes etc.) and related duties imposed by governments (b) taxing powers of governments/ tax jurisdictions (c) the role of state and federal tax agencies: Federal Inland Revenue Services (FIRS) (d) problems of double taxation, married women, and tax exemption of pensions and gratuities (e) Tax treatment of groups of companies: reconstructions, amalgamations and dividends.