A Sourcebook of Income Tax Law in Tanzania
The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.
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Interpretation of Tax Statutes
9 other sections not shown
accrued African Income Tax amount of tax apply ascertaining benefit capital asset capital gains tax capital receipt charge chargeable to tax Commissioner computing construction corporation corporation tax deemed defined determine dividend dividend stripping double taxation East African Income EATC emolument of employment employee employment income example exemption gains or profits he/she imposed Income Tax Act Income Tax Management individual industrial building deduction insurance business investment deduction levied loss machinery mischief rule negative income tax notice OECD paid paragraph partnership payable premiums provides provisional assessment provisional return purchase qualifying capital expenditure qualifying expenditure realisation received relief return of income revenue rule Second Schedule Section 28 selling settlor shareholders Sub-section 17 Sub-section 20 supra T.Shs Tanzania tax avoidance tax evasion tax havens tax jurisdictions tax liability tax treaties taxable taxing statutes taxpayer term thereof trading transaction treated trust