Tax

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As many nations in sub-Saharan Africa rely largely on tax revenues to fund spending, governments have been known to be displeased with businesses that delay recouping investments and consequently graduate into the income taxpayers’ group. However, imposing income tax on businesses yet to recoup their initial investment would deter investors....

 

Tanzania has a broad taxation system covering income taxes, value-added tax (VAT), stamp duty, and Customs and excise duties. These are governed by laws that provide for the charge, assessment and collection of taxes. The Tanzania Revenue Authority (TRA) may conduct tax audits of individuals and entities to confirm that they are compliant and...

Chapter | Tax from The Report: Tanzania 2018

In conjunction with EY, this chapter explores the taxation system and Tanzania’s efforts to build an investor-friendly environment. It also contains a viewpoint with Joseph Sheffu, Country Managing Partner, EY.

One of East Africa’s largest economies and most popular tourist destinations, Tanzania is reputed for its stability in the region. Its extractive wealth, favourable climate for agriculture, and natural assets such as Mount Kilimanjaro and the Serengeti National Park have helped it build a relatively high rate of growth over the last decade, averaging 6-7% per year.

 

As the third-largest emirate in the UAE, Sharjah continues to develop various areas of its economy, particularly in the field of commerce. In this context, safeguarding the intellectual property (IP) of businesses is indispensable as the country moves, through the growth of the non-oil sector, towards a more diversified economy.

 

The UAE’s taxation environment is one of the most lenient in the world, and as such it attracts investors to form and operate business in the country. Under the constitution, the federal government has jurisdiction to legislate in relation to the UAE’s taxation system, but no unified tax law has been enacted to date. Alternatively, the seven...

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