APPLICABILITY OF THE “RULE OF REASON” IN PROHIBITION OF ANTI-COMPETITIVE AGREEMENTS Casting light on what are the anti-competitive practices under the law by application of the principle A brief analogy with the principle’s application in the USA and the EU Introduction The Rule of reason is a legal approach by competition authorities or the courts […]
Amendments to the Public Procurement Act, 2011: Response to Public Critique on the Legislation
Leading to efficiency of procurement processes Ensuring time saving and value for money Minimizing loopholes for corrupt practices Increasing accountability and transparency Inclusion of local experts, firms, goods and commodities in all procurement Since its enactment the Public Procurement Act, 2011(‘the Act’) has been criticised by the general public for being inefficient, time consuming, failure […]
Raising Tax Assessment Objections In Tanzania
A glance on the ‘pay now argue’ later principle Highlight of the impending Finance Act 2016 towards further grounding the taxpayer to pay tax before objection is determined The taxing authority, Tanzania Revenue Authority (TRA) is empowered to make assessment and collect taxes in relation to the amount of tax assessed. At any time that a […]
Tanzania Introduces New Taxing Rules On The Mining and Petroleum Operations As Per The Finance Act, 2016
The Finance Act, 2016 has been passed by Parliament and became effective as from 1st July, 2016. Breakthrough Attorneys has noted that this Act has introduced new taxing provisions for both mining and petroleum operations. Part V, Division IV has been added to cater for taxation on mineral operations. Part V, Division V introduces taxing rules […]
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