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Tanzania in International Tax Law: Pitfalls and issues in corporate tax residence (3)

In this third and final part of the article on corporate tax residence, I highlight two important lessons from the case of African Barrick Gold Plc v. Commissioner General, Tax Appeal No. 16 of 2015 (‘the African Barrick Gold case’) that I think investor
The Citizen | Tanzanias leading English news site - Home

Tanzania in International Tax Law: Pitfalls and issues in corporate tax residence (3)

In this third and final part of the article on corporate tax residence, I highlight two important lessons from the case of African Barrick Gold Plc v. Commissioner General, Tax Appeal No. 16 of 2015 (‘the African Barrick Gold case’) that I think investors should walk away with in relation to the twin tests for determining the tax residence of a corporation under the Income Tax Act, 2004 (‘ITA-2004’).

Malawi ruling party cries foul over presidential vote re-run

Malawi's governing party has called for a third presidential election, citing irregularities and intimidation in this week's re-run vote as unofficial tallies show incumbent President Peter Mutharika losing to the opposition leader.
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Malawi ruling party cries foul over presidential vote re-run

Malawi's governing party has called for a third presidential election, citing irregularities and intimidation in this week's re-run vote as unofficial tallies show incumbent President Peter Mutharika losing to the opposition leader.

Intern doctors’ house catches fire in Arusha

An intern doctors’ building which is part of the Mount Meru Regional Referral Hospital in Arusha on Saturday June 27 caught fire, leaving property burnt and no one was injury.
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Intern doctors’ house catches fire in Arusha

An intern doctors’ building which is part of the Mount Meru Regional Referral Hospital in Arusha on Saturday June 27 caught fire, leaving property burnt and no one was injury.

Help youth to conquer fear, stigma for better health: experts

Sexually Transmitted Infections (STIs) and unwanted pregnancies among youth have remained a persistent challenge in the country partly because the youth fear being scrutinized or reprimanded by the society when seeking health services.
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Help youth to conquer fear, stigma for better health: experts

Sexually Transmitted Infections (STIs) and unwanted pregnancies among youth have remained a persistent challenge in the country partly because the youth fear being scrutinized or reprimanded by the society when seeking health services.

Teamwork behind Laizer’s Sh7.7bn tanzanite find

When news broke that a small scale miner, Saniniu Laizer, 52, had managed to pull out two largest tanzanite gemstones ever recorded in history, it appeared as though he was a lone man in the Tanzanite find. However, according to his manager, the success came
The Citizen | Tanzanias leading English news site - Home

Teamwork behind Laizer’s Sh7.7bn tanzanite find

When news broke that a small scale miner, Saniniu Laizer, 52, had managed to pull out two largest tanzanite gemstones ever recorded in history, it appeared as though he was a lone man in the Tanzanite find. However, according to his manager, the success came with huge teamwork.

Opposition in Malawi up their votes to 61pc

The opposition candidate in Malawi’s election rerun yesterday had garnered 61 percent of the votes, according to media reports, raising hopes for Tonse Alliance presidential contender Lazarus Chakwera to win the presidency.
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Opposition in Malawi up their votes to 61pc

The opposition candidate in Malawi’s election rerun yesterday had garnered 61 percent of the votes, according to media reports, raising hopes for Tonse Alliance presidential contender Lazarus Chakwera to win the presidency.

Vanessa takes a u-turn on departure from music

Just when music fans across Tanzania thought their music world had come to an end following the adored songbird Vanessa Mdee announcing her departure from the industry, looks like there is still a bit of hope after she retracted her statement which was made e
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Vanessa takes a u-turn on departure from music

Just when music fans across Tanzania thought their music world had come to an end following the adored songbird Vanessa Mdee announcing her departure from the industry, looks like there is still a bit of hope after she retracted her statement which was made earlier this week - music to our ears.

I didn’t introduce Ray C to drugs, says Lord Eyes

After many years of silence, Tanzania rapper Lord Eyes has come out to clear his name over claims that he was the person who introduced his one-time high flying ex-girlfriend Ray C to hard drugs.
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I didn’t introduce Ray C to drugs, says Lord Eyes

After many years of silence, Tanzania rapper Lord Eyes has come out to clear his name over claims that he was the person who introduced his one-time high flying ex-girlfriend Ray C to hard drugs.

Kilosa livelihood project leaves a mark on farmers

More than 1000 rice and sunflower farmers in Kilosa  have benefited through a livelihood project that has empowered them to improve their incomes and food security
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Kilosa livelihood project leaves a mark on farmers

More than 1000 rice and sunflower farmers in Kilosa  have benefited through a livelihood project that has empowered them to improve their incomes and food security

Former Burundi president Nkurunziza to be buried in state funeral

Thousands of Burundians on Friday lined the road to the capital Gitega as the body of former president Pierre Nkurunziza was escorted under heavy security for a state funeral after his sudden death earlier this month
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Former Burundi president Nkurunziza to be buried in state funeral

Thousands of Burundians on Friday lined the road to the capital Gitega as the body of former president Pierre Nkurunziza was escorted under heavy security for a state funeral after his sudden death earlier this month

Chadema says they have lost trust in the Inspector General of Police

The main opposition, Chadema, said yesterday they have lost confidence in the Inspector General of Police (IGP) Simon Sirro, accusing him of being used to foster the interests of the ruling party CCM by oppressing opponents.
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Chadema says they have lost trust in the Inspector General of Police

The main opposition, Chadema, said yesterday they have lost confidence in the Inspector General of Police (IGP) Simon Sirro, accusing him of being used to foster the interests of the ruling party CCM by oppressing opponents.

Angola mulling arrest warrant for Isabel dos Santos: prosecution

Angola's attorney general said Thursday that he did not rule out issuing an international arrest warrant against billionaire businesswoman Isabel dos Santos, suspected of corruption in her native country and Portugal.
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Angola mulling arrest warrant for Isabel dos Santos: prosecution

Angola's attorney general said Thursday that he did not rule out issuing an international arrest warrant against billionaire businesswoman Isabel dos Santos, suspected of corruption in her native country and Portugal.

Thousands flee 'intense fighting' in eastern South Sudan: MSF

Thousands of people have fled a fresh wave of intercommunal clashes in South Sudan's eastern region of Pibor, Doctors Without Borders (MSF) said Thursday, adding it had suspended medical activities after its staff were forced to flee into the bush.
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Thousands flee 'intense fighting' in eastern South Sudan: MSF

Thousands of people have fled a fresh wave of intercommunal clashes in South Sudan's eastern region of Pibor, Doctors Without Borders (MSF) said Thursday, adding it had suspended medical activities after its staff were forced to flee into the bush.

Sudan reels from drug shortages as virus spreads

As it battles mounting cases of coronavirus, Sudan is grappling with acute medicine shortages at a time of economic woes largely blamed on the policies of ousted president Omar al-Bashir.
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Sudan reels from drug shortages as virus spreads

As it battles mounting cases of coronavirus, Sudan is grappling with acute medicine shortages at a time of economic woes largely blamed on the policies of ousted president Omar al-Bashir.

DR Congo declares end to Ebola epidemic in east

DR Congo on Thursday officially declared an end to an Ebola epidemic that broke out in the east of the troubled country two years ago and went on to claim over 2,000 lives.
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DR Congo declares end to Ebola epidemic in east

DR Congo on Thursday officially declared an end to an Ebola epidemic that broke out in the east of the troubled country two years ago and went on to claim over 2,000 lives.

China lauds Tanzania for decision to reopen schools

The Chinese embassy to Tanzania poured praise on the Tanzanian government for formulating policies that suit  its own national conditions that has resulted to a drastic fall of Covid-19 cases.
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China lauds Tanzania for decision to reopen schools

The Chinese embassy to Tanzania poured praise on the Tanzanian government for formulating policies that suit  its own national conditions that has resulted to a drastic fall of Covid-19 cases.

Talks over Uganda-Tanzania crude oil pipeline deal to start soon

Dar es Salaam. Negotiations for a Host Government Agreement (HGA) for the East African Crude Oil Pipe-line (EACOP) project will start soon, The Citizen has learnt.
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Talks over Uganda-Tanzania crude oil pipeline deal to start soon

Dar es Salaam. Negotiations for a Host Government Agreement (HGA) for the East African Crude Oil Pipe-line (EACOP) project will start soon, The Citizen has learnt.

JK seeks reelection as Rungwe, Slaa and Lipumba oppose him

On April 10, 2010 the chairman of the National Electoral Com-mission (NEC), Judge Lewis Makame, unveiled the schedule for the October 31, 2010 General Election.
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JK seeks reelection as Rungwe, Slaa and Lipumba oppose him

On April 10, 2010 the chairman of the National Electoral Com-mission (NEC), Judge Lewis Makame, unveiled the schedule for the October 31, 2010 General Election.

KLM and Emirates to resume operations in Tanzania

The Tanzania Civil Aviation Authority has announced that more airlines are expected to resume operations in the country including KLM who return on June 30.
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KLM and Emirates to resume operations in Tanzania

The Tanzania Civil Aviation Authority has announced that more airlines are expected to resume operations in the country including KLM who return on June 30.

Japan confirms scrapping US missile defence system

Japan has scrapped the deployment of a multibillion-dollar US anti-missile system, the government confirmed Thursday, days after saying the programme had been suspended.
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Japan confirms scrapping US missile defence system

Japan has scrapped the deployment of a multibillion-dollar US anti-missile system, the government confirmed Thursday, days after saying the programme had been suspended.

Huawei loses out to Ericsson in Singapore 5G bid

Nokia and Ericsson have been chosen as Singapore's main 5G network providers, telecom operators said, leaving Huawei with only a minor role as the Chinese tech giant faces growing US pressure.
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Huawei loses out to Ericsson in Singapore 5G bid

Nokia and Ericsson have been chosen as Singapore's main 5G network providers, telecom operators said, leaving Huawei with only a minor role as the Chinese tech giant faces growing US pressure.

Liverpool wait on Man City slip-up to clinch long-awaited title

Liverpool will be crowned champions of England for the first time in 30 years on Thursday should Manchester City fail to beat Chelsea at Stamford Bridge.
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Liverpool wait on Man City slip-up to clinch long-awaited title

Liverpool will be crowned champions of England for the first time in 30 years on Thursday should Manchester City fail to beat Chelsea at Stamford Bridge.

Russians cast early votes in ballot to extend Putin's rule

Russians go to the polls Thursday to cast early votes in a nationwide ballot on constitutional reforms that could see President Vladimir Putin remain in power until 2036.
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Russians cast early votes in ballot to extend Putin's rule

Russians go to the polls Thursday to cast early votes in a nationwide ballot on constitutional reforms that could see President Vladimir Putin remain in power until 2036.

ADNOC announces $20.7 billion energy infrastructure deal

The Abu Dhabi National Oil Company ( ADNOC) announced today that it has entered into an agreement with some of the world’s leading infrastructure investors and operators, sovereign wealth and pension funds, reports Emirates News Agency.
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ADNOC announces $20.7 billion energy infrastructure deal

The Abu Dhabi National Oil Company ( ADNOC) announced today that it has entered into an agreement with some of the world’s leading infrastructure investors and operators, sovereign wealth and pension funds, reports Emirates News Agency.

South Africa says economy to shrink 7.2 per cent in 90-year low

South Africa's economy is projected to shrink by a 90-year low of 7.2 percent in 2020 as a result of the coronavirus pandemic, the finance minister said Wednesday.
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South Africa says economy to shrink 7.2 per cent in 90-year low

South Africa's economy is projected to shrink by a 90-year low of 7.2 percent in 2020 as a result of the coronavirus pandemic, the finance minister said Wednesday.

Morrison has requested to terminate his contract, says Yanga

Young Africans (Yanga) has said the club’s attacking midfielder Bernard Morrison has requested the club to terminate his contract so that he can join another club with a better package.
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Morrison has requested to terminate his contract, says Yanga

Young Africans (Yanga) has said the club’s attacking midfielder Bernard Morrison has requested the club to terminate his contract so that he can join another club with a better package.

Zambia health minister arrested for alleged graft

Zambia's Health Minister Chitalu Chilufya was arrested on Wednesday and charged with using ill-gotten gains to acquire property, the country's anti-corruption commission said.
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Zambia health minister arrested for alleged graft

Zambia's Health Minister Chitalu Chilufya was arrested on Wednesday and charged with using ill-gotten gains to acquire property, the country's anti-corruption commission said.

Who’s behind the violence in Mozambique’s Cabo Delgado

In pictures, the young men pose on pick-up trucks with rocket- propelled grenades and the black-and-white flag of the so-called Islamic State (IS).
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Who’s behind the violence in Mozambique’s Cabo Delgado

In pictures, the young men pose on pick-up trucks with rocket- propelled grenades and the black-and-white flag of the so-called Islamic State (IS).

Court ruling on independent candidates overturned

Dar es Salaam. Towards the October 2010 General Election there were two major events that grabbed the attention of many in Tanzania. The one was about the signing of the Electoral Expenses Act and the other was about the Court of Appeal over-turned an earlie
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Court ruling on independent candidates overturned

Dar es Salaam. Towards the October 2010 General Election there were two major events that grabbed the attention of many in Tanzania. The one was about the signing of the Electoral Expenses Act and the other was about the Court of Appeal over-turned an earlier High Court decision to allow independent candidates to contest elections.

Former Premier Lowassa becomes one of President Magufuli’s guarantors

Former Prime Minister and 2015 Presidential candidate Edward Lowassa has today become one of President John Magufuli guarantors as CCM’s candidate for the October 2020 General Elections.
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Former Premier Lowassa becomes one of President Magufuli’s guarantors

Former Prime Minister and 2015 Presidential candidate Edward Lowassa has today become one of President John Magufuli guarantors as CCM’s candidate for the October 2020 General Elections.

Simanjiro small scale miner Laizer becomes latest billionaire

A Simanjiro small -scale miner Saniniu Laizer is Tanzania’s latest shilling billionaire after he sold two Tanzanite stones valued at Sh7.7 billion.
The Citizen | Tanzanias leading English news site - Home

Simanjiro small scale miner Laizer becomes latest billionaire

A Simanjiro small -scale miner Saniniu Laizer is Tanzania’s latest shilling billionaire after he sold two Tanzanite stones valued at Sh7.7 billion.

Airtel Africa Celebrates 10th anniversary with 110 million customers

Airtel Africa, which is one of the leading providers of telecommunications and mobile money services in 14 countries across sub-Saharan Africa, celebrates its 10-year anniversary this month.
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Airtel Africa Celebrates 10th anniversary with 110 million customers

Airtel Africa, which is one of the leading providers of telecommunications and mobile money services in 14 countries across sub-Saharan Africa, celebrates its 10-year anniversary this month.

What Tanzania should do to prompt creativity and boost productivity in technology

In recent years, measures have been taken by the government and private companies alike to help strengthen the Tanzanian economy.
The Citizen | Tanzanias leading English news site - Home

What Tanzania should do to prompt creativity and boost productivity in technology

In recent years, measures have been taken by the government and private companies alike to help strengthen the Tanzanian economy.