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レポート

2014年7月1日

著者:
Seatini Uganda & ActionAid

Double Taxation Treaties in Uganda: Impact and Policy Implications

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Tax provides the much needed revenue for Governments to fund public services for its citizens. It pays for schools and teachers, health centers and health care workers; for roads and infrastructure and major public expenditure in the budgets…very few taxes are collected from the growing business community and large flock of multinational companies that operate in Uganda…Double taxation treaties determine which country has the right to tax corporate profit when a company has subsidiaries in two or more countries…The effect of double taxation treaties is therefore sometimes referred to as double non-taxation…By analyzing key provisions in these treaties, this paper shows that Uganda has signed treaties that in some instances favor the developed countries and the multinational companies rather than ensuring that Uganda retains the right to tax corporate profits generated in Uganda…