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K v THE COMMISSIONER OF TAXES 1990 (1) ZLR 191 (H)
Income tax — source — payment within Zimbabwe by an employer to two D employees temporarily employed by associated companies outside Zimbabwe performing no services for the local employer for the duration of their temporary employment — deemed source — whether "close line" between trade inside Zimbabwe and employment externally.
Legislation — Income Tax Act [Chapter 181] ss 2(1), 8(1)(b), 12(1)(e).
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