Download This PaperCorporate Tax Residency in Tanzania: A Critique of the Judgement of the Court of Appeal in African Barrick Gold Plc Vs. Commissioner General and Tanzania Revenue Authority, Civil Appeal No. 144 of 2018
11 Pages Posted: 8 Apr 2022
Date Written: February 27, 2022
Abstract
In determine Corporate Tax Residency most advanced countries use place of effective management, sometimes along with the place of incorporation as a criterion for defining the residence of a company. This article aims to analyze the tests that are used to determine corporate tax residency in Tanzania in line with the recent controversial court of Appeal decision.
Keywords: Corporate, Tax, Residency, Tanzania
Suggested Citation: Suggested Citation
Nyamwero, Nyamwero Bwire, Corporate Tax Residency in Tanzania: A Critique of the Judgement of the Court of Appeal in African Barrick Gold Plc Vs. Commissioner General and Tanzania Revenue Authority, Civil Appeal No. 144 of 2018 (February 27, 2022). Available at SSRN: https://ssrn.com/abstract=4044868 or http://dx.doi.org/10.2139/ssrn.4044868
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