This sourcebook has been written for the sole purposes of guiding students of
Tanzania Tax Law in the study of the Income Tax Law in Tanzania. Taxi
ng statutes
are very fluid statutes. They are subject to frequent yearly changes. As such, this
sourcebook is subject to annual reviews. While the sourcebook attempts to address
interests of tax law practitioners and other practitioners it does not delve
deeper in
the most advanced and complex aspects of taxation, particularly relating to intricate
corporate finance and tax implications thereof. These are the subject of a next
publication which is under preparation