Why related party financing? Conformity of intra-group financing to the arm’s length principle What transfer pricing method should one use to test intra-group financing Are interest-free loan arrangements a safe business decision? The maximum limit of interest that is deductible on related party loans Introduction It is a common phenomenon in the business arena for […]
TAX UPDATE: THE PORTAL FOR TAX REGISTRATION OF NON-RESIDENT ELECTRONIC SERVICE PROVIDERS IS NOW OPEN
Who is “a non-resident electronic service provider” and liable for registration? What are the registration procedures? What are the timelines for tax payment and return filing? Other important aspects to note! 1. Introduction Following the recent amendments passed on 01st July 2022 that saw the establishment of Digital Service Tax (DST) to non-resident electronic service […]
INVESTING IN TANZANIA: A LOOK AT THE NEWLY PASSED TANZANIA INVESTMENT ACT 2022
Highlight of the key differences between the old and the new Act Is the current Act more favourable to investors (local and foreign)? What is the timeframe for the issued certificate of incentives? Can an investor transfer the certificates of incentives? Requirements for investors to qualify under the Strategic or Major investment category What happens […]
TAX LAW UPDATE: WHAT IS NEXT FOR TANZANIAN TAXPAYERS WITH SUPPLIERS IN SOUTH AFRICA?
The Court of Appeal’s decision on the interpretation of the Double Taxation Agreement. What does the decision mean to Tanzanian taxpayers/Entities? What does the decision mean to South African Suppliers? The necessity of the Court of Appeal’s Full Bench intervention What should taxpayers do with the existing Arrangements? 1.0 Introduction The Court of Appeal of […]
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