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3. CORPORATE RESIDENCE

A company is considered as a resident in Tanzania if it is established under the laws of Tanzania or if the management and control of its affairs is exercised in Tanzania. Effective 1 July 2022, the scope of the management and control affairs test for determining the residence of companies has been expanded. Henceforth, a company is considered a resident in Tanzania if the management and control of its affairs is exercised in Tanzania, whether physically or through any electronic means.