the use of Electronic Fiscal Devices (EFDs) appears to be a current innovation that is broadly promoted for effective revenue collection not only in Tanzania but also in worldwide. This study examined the perceptions on usage of electronic fiscal devices among small business owners in Tanzania....

In determine Corporate Residency most advanced countries use the place of effective management, sometimes along with the place of incorporation, as the criterion for defining the residence of a company, the United States uses the place of incorporation as the sole criterion. This formalistic and...