20 May 2016 Tanzania Court of Appeals holds services rendered outside Tanzania are not subject to withholding tax The Tanzania Court of Appeals ruled in favor of the taxpayer in a withholding tax case on May 16. The case involved a controversial interpretation and application of the Income Tax Act (ITA), 2004 by the Tanzania Revenue Authority (TRA) on the issue of whether or not withholding tax applies to services rendered to residents in the United Republic of Tanzania (URT) by nonresident service providers for services that are performed outside the URT. The Court of Appeals dismissed the TRA's appeal and ruled in favor of the taxpayer. Document ID: 2016-0898 |
