Non‑Residents’ Tax on Remittances in Zimbabwe.

Non‑Residents’ Tax on Remittances in Zimbabwe.

Analysing how Non‑Residents’ Tax on Remittances (NRTOR) arises in Zimbabwe, its tax treatment under section 31 and the Eighteenth Schedule of the Income Tax Act [Chapter 23:06], and judicial interpretation, particularly the Air Zimbabwe Corporation & Others v...
Non‑Resident Shareholders’ Tax in Zimbabwe

Non‑Resident Shareholders’ Tax in Zimbabwe

Lets analyse how Non‑Resident Shareholders’ Tax (NRST) arises in Zimbabwe, its tax treatment, statutory mechanics, and supporting case law, firmly grounded in section 26 of the Income Tax Act [Chapter 23:06] and the Ninth Schedule. Non‑Resident Shareholders’ Tax in...
Tax Treatment of Mining Royalties in Zimbabwe

Tax Treatment of Mining Royalties in Zimbabwe

Analysing the tax treatment of mining royalties in Zimbabwe, grounded squarely on Section 36Q, the Thirty‑Seventh Schedule of the Finance Act [Chapter 23:04] (as amended by Finance (No.2) Act 7/2024) and supported by leading Zimbabwean court decisions. Tax Treatment...
Bubbles, Behaviour and Zimbabwean Economy.

Bubbles, Behaviour and Zimbabwean Economy.

Bubbles, Behaviour  and Zimbabwe, guess what, the theory applies in Zimbabwe? Lets dive in The finance concept of a “bubble” to the Zimbabwean economy and identifies which industry sector most closely exhibits bubble‑like characteristics, using evidence, theory, and...