Corporate Tax Residency In Tanzania

A Commentary ON The Judgment of the Court of Appeal in African Barrick Gold Plc Vs. Commissioner General & Tanzania Revenue Authority, Civil Appeal No. 144 of 2018

Authors

  • Mr. Archibald Aristarch Kiwango
  • Ms. Nyamwero Bwire

Keywords:

International tax law, Corporate Tax Residency

Abstract

In determining 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 at analyzing the tests that are used to determine corporate tax residency in Tanzania in line with the recent controversial Court of Appeal of Tanzania’s decision in African Barrick Gold Plc Vs. Commissioner General & Tanzania Revenue Authority, Civil Appeal No. 144 of 2018.

Author Biographies

Mr. Archibald Aristarch Kiwango

LL.M (Constitutional & Administrative Law), (MU), LL.B (MU), PGD in Legal Practice (The Law School of Tanzania), Lecturer in Law at the Institute of Judicial Administration Lushoto (IJA). He is an advocate of the High Court of Tanzania and subordinate courts thereto save for Ward Tribunals. The sentiments posited in this article do not represent any of these institutions. The author is solely accountable for the anomalies pressed in this article.

Ms. Nyamwero Bwire

LLM (Corporate and Commercial Law) NALSAR University of Law, Hyderabad India,LLB Mzumbe University, Diploma in Law Institute of Judicial Administration- Lushoto, Certificate in Law Institute of Judicial Administration-Lushoto

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Published

2022-11-01

How to Cite

Kiwango, A. A., & Bwire, N. . (2022). Corporate Tax Residency In Tanzania: A Commentary ON The Judgment of the Court of Appeal in African Barrick Gold Plc Vs. Commissioner General & Tanzania Revenue Authority, Civil Appeal No. 144 of 2018 . Institute of Judicial Administration Journal, 6(1), 40–43. Retrieved from https://journal.ija.ac.tz/index.php/files2/article/view/44

Issue

Vol. 6 No. 1 (2022): Institute of Judicial Administration Journal

Section

Articles