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Feature: Effective Tax Refund Regime, A Catalyst To Boost Voluntary Tax Compliance

Feature: Effective Tax Refund Regime, A Catalyst To Boost Voluntary Tax Compliance
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The intricacies of the minimum chargeable income

Introduction When I did my highlights on the 2023 tax Acts, I was struck by the provision of section one of the Income Tax (Amendment) Act, 2023 (Act 1094) which I believe requires further attention. This article is to analyse the possible reasons for the introduction of a minimum chargeable…

Overview of determining the arm s length price (4)

Introduction    As explained in my previous publications on Transfer Pricing (TP), to determine a desirable price for the exchange, sale or transfer of goods or services between and among persons in a controlled relationship which meets the arm’s length principle, there are series of activities that a taxpayer is…

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