This book delves into the challenges of taxing digital transactions in Tanzania amid the global digital revolution. Examining the inadequacies of the current Permanent Establishment (PE) tax framework, the authors address critical issues, including whether the existing system captures the essence of digital commerce. The book explores the impact of digital companies enjoying minimal tax burdens, leaving traditional companies at a disadvantage. The book is essential for tax professionals, policymakers, and anyone intrigued by the intersection of technology and taxation. It also provides insightful analysis and proposes solutions to navigate the evolving landscape of digital taxation effectively.