Double Taxation Agreement In Zim

The Double Taxation Convention entered into force on 11 February 1983. We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions. If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at Where a company is established in both Contracting States, the competent authorities shall determine by mutual agreement the place of residence of the company for the purposes of the contract, on the basis of the place of effective management, the place where it was created or otherwise created and any other relevant factors. In the absence of an agreement, the undertaking shall not be entitled to an exemption or exemption from the tax provided for in the agreement, unless the competent authority so agrees. Tax Information Guide: Major Economies in Africa 2018 Overview of the Tax Environment and Investments in 44 Jurisconsultations across Africa, including this country. The guide contains income tax rates, withholding tax rates, a list of double taxation treaties, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. Due to source rules, few items subject to foreign tax are subject to Zimbabwean taxation. However, there is a general unilateral provision for exemption from double taxation. Our specialized tax databases allow us to provide current and historical tax rates, comparative tables and country surveys. We have recent summaries of the most important facts, as well as detailed analyses of the tax system in countries around the world that cover corporate taxation, individual taxation, companies and investments. If you have trouble finding the necessary information, ask the library and information service.

Contact us by e-mail at or by webchat. To learn how to borrow books from the library, check out our guide to lending books. You will receive copies of articles or extracts from books and reports by post, fax or e-mail via our document delivery service. For taxes paid on foreign income, relief in the form of a Zimbabwean tax credit is allowed. The total credit allowed must not exceed an amount equal to the total taxable income payable in Zimbabwe. A selection of articles that report on tax messages and developments is available in the Corporate Business Source database. Access to the Articles is granted to ICAEW members, ACA students and other authorized users in accordance with the Suppliers` Terms of Use. This file may not be suitable for users of ancillary technologies. Articles are made available to ICAEW members, ACA students and other authorized users.

The agreement applies to withholding taxes from 1 February 2017 and to other taxes from 1 January 2017. The 1965 income tax agreement between the two countries expires with regard to tax levies for each period covered by the new agreement. PKF Africa Tax Guide 2018-19 Overview of corporate tax and regulatory systems covering important business areas in this region. The guides highlight taxes payable, determining taxable income, foreign tax breaks, withholding tax rates and other issues. Published by PKF in May 2018. Zimbabwe Fiscal Guide 2017/18 Summary of the Tax System, published by KPMG. Sections concerning: Zimbabwe: Tax Convention Details of tax treaties in force between the United Kingdom and Zimbabwe, which are provided by HMRC. The contract provides that a permanent establishment is considered to be well founded when an enterprise in a Contracting State provides, for the same project or its associated personnel, services for a period or a period exceeding 183 days in a twelve-month period. ICAEW is not responsible for the content of a website to which there is a hypertext link from that website….

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