The functional test provides that business income includes income from tangible and. intangible property if the acquisition, management, and disposition of the property. constitute integral parts of the taxpayer's regular trade or business operations.
Kinshasa is the capital of the Democratic Republic of the Congo, a country in central Africa. It is one of Africaâs largest cities. Kinshasa is a center of education and culture. The capital of the Democratic Republic of the Congo (formerly Zaire) is Kinshasa, one of the largest cities in Africa south of the Sahara. The city, formerly called Leopoldville, is in the western part of the country.
Masvingo (before 1982 known as Fort Victoria) is a town in south-eastern Zimbabwe and the capital of Masvingo Province.The town is close to Great Zimbabwe, the national monument from which the country takes its name.he national airline, Air Zimbabwe, has reintroduced a domestic flight connecting Masvingo to Harare in the north and Buffalo Range in the south starting on the 5th of December 2014. Masvingo is situated in a drought-prone area, with average rainfall of 600 mm/a. The raw water source for the city is Lake Mutirikwi.