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Person

Martin Hearson

Publications

Working Paper

A Review of Uganda’s Tax Treaties and Recommendations for Action

ICTD Working Paper 50

In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties. The main effect of tax treaties is to divide up the ‘rights’ to tax cross-border investment between the state parties, which reduces the possibility...

29 April 2016