Withholding Tax On Fee For Services Rendered Off-Shore Tanzania. Is It End Of The Road?
For a decade now, businesses operating in Tanzania and particularly in the oil and gas sector have been fighting with the Tanzanian Tax Revenue Authority (“TRA”) on the legality of imposing withholding tax on payments to non-residents for services rendered outside Tanzania. Except once, the Court of Appeal of Tanzania (the “Court” and the highest […]