Zakah on income of Islamic banks as income tax deduction in Nigeria : lessons from Malaysia /
Nigeria operates a dual banking system where both Islamic and conventional banks co-exist and both are liable to income tax on their total profits, less a permitted deduction by law. Under the Nigerian Banking Regulations, the “Profit After Tax” (PAT) otherwise known as “Net Profit” of a bank is fur...
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| 主要作者: | |
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| 格式: | Thesis |
| 语言: | English |
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Kuala Lumpur :
Ahmad Ibrahim Kulliyyah of Laws, International Islamic University Malaysia,
2016
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| 主题: | |
| 在线阅读: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
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