INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 2- Controlled companies and powers to protect the revenue in case of certain transactions




Section 141. Powers regarding certain transactions by non-residents.




(1) Where-

the non-resident shall as regards the relevant year be taken to have a chargeable income and to be assessable and chargeable to tax thereon in the name of the resident by reference to the income which might be expected to arise from the business of the resident as if the resident were an agent of the non-resident.

(2) Where the true amount of the income from a business of the non resident cannot be readily ascertained for the purposes of subsection (1)-



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