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2. Briefly explain each of the following: (a). The need for Development Approval Orders (5 marks) (b). The need for Double Taxation Agreements (5 marks)

2. Briefly explain each of the following: (a). The need for Development Approval Orders (5 marks) (b). The need for Double Taxation Agreements (5 marks) (c). The procedure for taxpayers objection and appeals in respect of as assessment (5 marks)

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