Revenue Law And Taxation II

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Course Code: 
LAW 4215
Course Credit Units: 
4
Semester: 
Semester 2
Year of Study: 
Year 4
Undergraduate or Graduate Level: 
Undergraduate Level
Academic Programs: 
College: 
Department: 
Course Discipline: 
Course Description & Objectives: 

The course covers inctome tax laws relating to business including tax play and internal aspects of taxation, tax administration and collection with particular reference to Income taxes, Theories of taxation, sources of tax law, the concept of income and the classification of income taxes such as Rental Income, Employment Income etc.

Learning Outcomes: 

At the end of the course student will be expected to:

  1. Understand the concepts of tax planning;
  2. Understand capital gains;
  3. Know international aspects of taxation of business and incomes.
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