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Interpretation of statutes — intention of the legislature — expressio est c exclusio alterius — what is not expressed is not intended
Revenue and public finance — income tax — fees paid to non-resident — withholding tax on — commission paid to independent operators outside Zimbabwe who sourced clients for safari operator in Zimbabwe — commission paid outside Zimbabwe — not "fees" as defined — D Zimbabwean operator not a "payer" as defined
Statutes — Income Tax Act [Chapter 23:06] — Seventeenth schedule — "fees" — meaning of
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