1,720,960 research outputs found
Digital Currency in Legal Limbo, From Uncertainty to Precedent in Tanzania: Yellow Card (T) Ltd VS. Nyamwero Michael Nyamwero (HC: Commercial Case No. 12171 of 2024)
No full textThe Yellow Card (T) Ltd vs. Nyamwero Michael Nyamwero case highlights the pressing need for a comprehensive regulatory framework in Tanzania to address the complexities of digital asset transactions. As demonstrated in other jurisdictions, legal clarity on cryptocurrency transactions fosters financial innovation while ensuring compliance with contractual obligations and consumer protection. This ruling affirms that digital currency-related agreements can be legally binding even in the absence of explicit regulations. However, as seen in the U.S., China, and the EU, judicial and regulatory approaches to cryptocurrency vary significantly. While the U.S. prioritises securities law implications, China takes a restrictive stance, and the EU seeks a balanced regulatory framework.
For Tanzania, the decision in this case serves as a crucial turning point. If upheld in future appeals, it could encourage further investments in digital finance, while failure to establish clear guidelines may lead to continued legal uncertainty and reluctance in financial engagements involving cryptocurrencies. A proactive regulatory response will be essential to fostering a robust, legally sound digital finance ecosystem that balances innovation, investor confidence, and financial stability
The conundrum of the notion of Permanent Establishment (PE) in Taxation of Tanzania’s e -commerce
No full textPurpose: To understand how Tanzania taxes digital commerce transactions,
this paper explores the complex terrain of Permanent Establishment (PE).
Design/Methodology/Approach: This study is analytical descriptive legal
research. Secondary data sources encompass primary, secondary, and
tertiary materials were used.
Findings: The review’s outcome has revealed that this traditional notion
of PE has historically worked well for taxing conventional businesses;
however, the concept of PE, as defined by the Tanzanian Income Tax Act,
has failed to address and cover e-commerce issues. Hence, the concept of
PE requires substantial modifications to align with the contemporary and
future challenges of e-commerce.
Research Limitations: The study’s primary constraint is its restriction to
a thorough review.
Managerial Application: This study’s results are poised to provide
significant guidance for reshaping tax legislation in Tanzania to align with
modern challenges. Moreover, the study seeks to heighten public awareness
regarding the Permanent Establishment and the taxation of digital
commerce transactions while also serving as a valuable reference for future
research ventures within the same domain.
Originality/Value: This study offers a novel perspective on Tanzanian
taxes and the connection between online transactions and permanent
establishments
The Hegemony of international standards: how is the ISO Legal framework established?
No full textThis article explores the essential role of standards and standardization in the global context. Every year October 14th, Standards Day commemorates the work of Standards Development Organizations, which forge common ground in our diverse global marketplace. Standards are the cornerstone of product consistency, interconnectivity, and universal understanding. The paper delves into the history and development of standards, spotlighting organizations like the IEC and ISO that paved the way for seamless global trade. National standards bodies also play a vital role in setting industry benchmarks, certifying products, and representing their countries in international contexts. Standards act as the world's common language, fostering interchangeability, compatibility, and technology transfer. They break down trade barriers by harmonizing requirements and improving global communication through standardized signage and protocols. These standards benefit consumers, businesses, governments, and society by ensuring quality, safety, and environmental protection. Despite challenges in some domains, the role of standards in facilitating international business and projecting a global image remains paramount in our increasingly interconnected world
The Polymorphic Environmental Impact of the USSR and US Wars on Afghanistan: A Forgotten Prism of International Law
No full textThe wars in Afghanistan, first by the USSR (1979-1989) and later by the US (2001-2021), have left indelible marks on the country’s environment. These armed conflicts have resulted in widespread ecological damage, affecting land, water, and air quality. The US military’s largest base in Afghanistan, Bagram Airfield, and the destruction of the agrarian system serves as a case study for the environmental impact of military activities. This paper explores the multifaceted environmental impacts of the USSR and US-led Coalition Forces interventions in Afghanistan, and examines these impacts through the lens of international law. The analysis highlights the long-term ecological consequences, the legal frameworks governing wartime environmental protection, and the current gaps in international legal responses to environmental degradation caused by armed conflicts. Concepts of International Humanitarian Law (IHL) and environmental treaties like the 1977 ENMOD Convention and Geneva Protocols have been discussed for their inadequacies and calling for substantial reforms for better protection of the environment during conflicts
Role of WTO in the Promotion of Trade and IPR in Afghanistan
No full textAccession to theWorld trade organization provided Afghanistan a platform to resolve its transit-related
problems via this organization. The assessment of the impact of the World trade organization agreement can result in
a dynamic capability that enables the country to respond to uncertain and changing business environments and to
sustain its trade activities globally. The outcome and gaps can lead Afghanistan to work efficiently to enhance export,
reduce imports and protect IPR regimes. The study reveals a lack of available and reliable research concerning trade
and IPR protection in Afghanistan. It makes it challenging to integrate information and draw an interpretation about
the impact of WTO on trade and IPR. The study’s objectives are to review the WTO agreement of business and IPR
with Afghanistan and analyze the future scope of the WTO agreement on the economy of Afghanista
Base erosion and profit shifting in taxation: A deep dive into the two-pillar solution in Tanzania
No full textThis study explores the phenomenon of Base Erosion and Profit Shifting (BEPS) within the framework of Tanzanian taxation. It places a specific focus on the intricate Two-Pillar Solution proposed by the OECD to tackle BEPS-related challenges. The analysis encompasses an in-depth investigation of BEPS itself and a thorough examination of the OECD's Two-Pillar Solution, which encompasses the novel nexus and profit allocation rules under Pillar One and the proposition of a minimum global tax under Pillar Two. Furthermore, the study delves into the evolving global trend toward multilateralism in the realm of international taxation. The research concludes by presenting recommended solutions and offering insights into the future landscape of BEPS-related issues, while also providing valuable observations on the subject matter. This paper adopts a doctrinal approach and draws upon primary and secondary sources of literature, including Tanzanian tax laws, OECD guidelines, and other international principles. It is expected to be a valuable resource for policymakers, academics, think tanks, the academic community, tax departments, international trade entities, digital taxation stakeholders, online businesses, and the judiciary, facilitating a deeper understanding of BEPS and its implications
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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