Tanzania's National Assembly has published the Finance Bill 2021, which contains measures of the Budget for 2021/22 that was presented on 10 June 2021. The first reading of the bill was completed on 15 June, with the second reading and final approval currently pending. The main tax measures of the Finance Bill 2021 will apply from 1 July 2021 and include the following: The definition of the term "permanent establishment" is expanded to provide that, where an agent other than an independent agent is acting on behalf of another person, that other person shall be deemed to have a permanent...