Where Tax and Football Meet in Uganda

Sport in Uganda continues to grow as investment from the government and individuals increases. Examples of…

Understanding Tax on Interest in International Payments in Uganda

Financing is a core part of running business and in Uganda, debt financing is a popular…

Is Uganda Ready to Tax Digital Multi-National Enterprises?

It is now common knowledge that the digital economy dominated by several USA and European companies…

Analysis: Rwenzori Vs. URA Tax Ruling Confirms Parliament’s Intention to limit base erosion and Profit Shifting Through Interest Payments

On Tuesday, 25th October, the Tax Appeals Tribunal in Rwenzori Bottling Co. Ltd vs. Uganda Revenue…

France has set a digital tax precedent; should Uganda and Africa follow?

In November this year, the Ugandan government through the Ministry of Finance announced that it is…

Syndicated loans and tax implications – The case of Ham Vs DTB

There’s a lot of discussion around the merits and implications of the judgement in the HAM…

ATC Uganda Vs. Uganda Revenue Authority: Where will ruling leave start ups raising seed capital?

Most tech startups worldwide raise money through venture capital and use the venture capital method as…

COVID-19 Donations And Tax Deductibility: The Importance Of Phrasemes In Statutory Interpretation

  On COVID donations and their tax deductibility, I [have already] observed that a gift or…

VIVO Energy Wins Case Against URA As Court Confirms Rent Paid In Respect Of Leases As An Allowable Deduction

Overview This article focuses on the recent decision of the commercial court following an appeal by…

Supreme Court and Court of Appeal have no jurisdiction in tax matters: A correct albeit absurd position of the law

In a judgement delivered on 9th March 2020, a panel of three Court of Appeal Justices…

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