Magoge, Jackson Simango and Hashimy, Sayed Qudrat (2024) The conundrum of the notion of Permanent Establishment (PE) in Taxation of Tanzania’s e -commerce. Delhi Business Review, 25 (1). pp. 31-39. ISSN 0972-222X
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Purpose: To understand how Tanzania taxes digital commerce transactions, this paper explores the complex terrain of Permanent Establishment (PE). Design/Methodology/Approach: This study is analytical descriptive legal research. Secondary data sources encompass primary, secondary, and tertiary materials were used. Findings: The review’s outcome has revealed that this traditional notion of PE has historically worked well for taxing conventional businesses; however, the concept of PE, as defined by the Tanzanian Income Tax Act, has failed to address and cover e-commerce issues. Hence, the concept of PE requires substantial modifications to align with the contemporary and future challenges of e-commerce. Research Limitations: The study’s primary constraint is its restriction to a thorough review. Managerial Application: This study’s results are poised to provide significant guidance for reshaping tax legislation in Tanzania to align with modern challenges. Moreover, the study seeks to heighten public awareness regarding the Permanent Establishment and the taxation of digital commerce transactions while also serving as a valuable reference for future research ventures within the same domain. Originality/Value: This study offers a novel perspective on Tanzanian taxes and the connection between online transactions and permanent establishments.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Afghanistan, Drone, Violation of IHL, War Crime, USA in Afghanistan. |
| Subjects: | L LAW > LAW |
| Divisions: | Department of > Law |
| Depositing User: | Dr Raju C |
| Date Deposited: | 21 Feb 2023 11:32 |
| Last Modified: | 07 Aug 2024 10:22 |
| URI: | http://eprints.uni-mysore.ac.in/id/eprint/17444 |
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