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Article Finance Act 2022 Thin Cap
IMPLICATIONS ON THE DEFINITION OF EQUITY ON THIN CAPITALIZATION RULE UNDER THE FINANCE ACT 2022 AND LIMITATION OF DEDUCTABILITY OF INTEREEST EXPENSE The thin capitalization rule, refers to limitation of deductibility of interest expenses, as results of equity and debt exceeding predetermine ratio, provided under the Income Tax legislation. In Tanzania under the Income Tax Act 2004 provides under Section
Tax Alert – The Written Laws (Financial Provisions) (Amendments) Act 2022, Bill N0. 13 Of 2022
The Government through the Ministry of Finance on September 16, 2022, proposed in the Parliament a bill to amend a certain provisions of tax laws that will address strategic investments and promote local fertilizer production as well as its usage. The proposed bill awaits assent by the president upon which such amendments proposed by the bill will update relevant tax