White paper on taxation of income and profits: the Commonwealth of Dominica 1982
- Ministry of Finance Roseau July 1982
- 45 p.
Centre has two (2) copies.
Explanation for a draft bill providing for taxation of income and profits and based on Model Draft Act prepared by the OECS Economic Affairs Secretariat. The aims and objectives of the bill include mobilization of resources via increased revenues and improvement of fiscal control over the economy are elucidated. Major provisions of the bill include relegation of authority for administration, imposition of income tax, exempt incomes, ascertaining of assessable and chargeable income as well as tax payable provisions to specific taxpayers and other aspects of payment of taxes.
General
TAXATION
DOMINICA
INCOME TAX
TAX REVENUES
TAX EXEMPTIONS
LEGAL ASPECTS
00247-DM
Centre has two (2) copies.
Explanation for a draft bill providing for taxation of income and profits and based on Model Draft Act prepared by the OECS Economic Affairs Secretariat. The aims and objectives of the bill include mobilization of resources via increased revenues and improvement of fiscal control over the economy are elucidated. Major provisions of the bill include relegation of authority for administration, imposition of income tax, exempt incomes, ascertaining of assessable and chargeable income as well as tax payable provisions to specific taxpayers and other aspects of payment of taxes.
General
TAXATION
DOMINICA
INCOME TAX
TAX REVENUES
TAX EXEMPTIONS
LEGAL ASPECTS
00247-DM