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











