IMPACT OF COMPANY INCOME TAX ON THE DIVIDEND POLICIES OF BANKS IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY COMPANIES INCOME TAX (CITA) Refers to tax payable on profits of a company accruing in, derived from, brought into or received in Nigeria (section 9 of CITA), it also known simply as corporate tax which is tax payable on the profits of incorporated entities in Nigeria. It also includes the tax on the profits of non-resident companies carrying on business in Nigeria. ...
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