As part of the Finance Act 2019 ({News-2018-11-29/P/4-previous coverage}), Zimbabwe introduced new rules for the taxation of non-resident e-commerce platforms. This includes that any amount receivable by or on behalf of an e-commerce platform domiciled outside Zimbabwe from persons resident in Zimbabwe in respect of the provision or delivery of goods or services to those persons shall be deemed to be income from a source within Zimbabwe. If the revenue from the provision or delive…