cas alfred habaasa

Hello. I’m Alfred Habaasa.

I am an experienced tax expert in Kampala Uganda. I have over 12 years experience in tax with 7 years spent at the Uganda Revenue Authority (URA) and 5 years spent with Ernst & Young Tax services Uganda. I currently head REDMOND Tax, an independent tax practice affiliated with REDMOND Associated Advocates.

I know a lot of tax covering day to day Tax compliance in Uganda and the wider Africa region, international tax (including transfer pricing), specialized Mining and Oil and Gas Taxation for various African tax regimes, General Tax Advisory, and Tax Dispute Resolution.

Blogs

permanent establishment under uganda’s income tax act

Directors, Shareholders and PAYE in Uganda

Home Directors, Shareholders and PAYE in Uganda Published October 5, 2026 3 min read Linkedin Twitter Envelope 1. Introduction Few areas of Ugandan tax practice generate as much avoidable dispute as the taxation of directors. Two assumptions come up again and again in URA audits, and both are costly for...
Read More
permanent establishment under uganda’s income tax act

Cross-Border Pipeline Taxation: A Case for EACOP (Part 3)

Home Cross-Border Pipeline Taxation: A Case for EACOP (Part 3) Published September 14, 2026 3 min read Linkedin Twitter Envelope Analysis of EACOP Ltd.’s special profit attribution mechanism At the time of writing, Uganda has just named its crude oil “Pearl Sweet”, a notable choice at a time when different...
Read More
permanent establishment under uganda’s income tax act

Cross-Border Pipeline Taxation: A Case for EACOP (Part 2)

Home Cross-Border Pipeline Taxation: A Case for EACOP (Part 2) Published August 28, 2026 3 min read Linkedin Twitter Envelope Residency and Permanent Establishment Status of EACOP Ltd Across the Project States Part 1 laid out the underlying rules: how tax residency is determined, how “tie-breaker” tests resolve competing residency...
Read More
alfred habaasa potrait

Cross-Border Pipeline Taxation: A Case for EACOP (Part 1)

Home Cross-Border Pipeline Taxation: A Case for EACOP (Part 1) Published August 28, 2026 3 min read Linkedin Twitter Envelope The Complexities of Residency and Permanent Establishment When a pipeline crosses a national border, it doesn’t just move oil, it moves tax questions with it. Who has the right to...
Read More
alfred habaasa 4

Uganda 2026/27 Tax and Economic Outlook

Home Uganda 2026/27 Tax and Economic Outlook Published August 27, 2026 4 min read Linkedin Twitter Envelope This article is a detailed adaptation of the submissions our Head of practice Alfred Habaasa made at The Tax Hub Episode 14 Podcast- ‘Demystifying the 2026 Tax Amendment Bills’. You may find the...
Read More
alfred

Farm-In and Farm-Out Arrangements; A Practical Guide for accounting and taxation

Home Farm-In and Farm-Out Arrangements; A Practical Guide for accounting and taxation Published July 7, 2026 4 min read Linkedin Twitter Envelope This article is a detailed adaptation of the presentation, “Farm-In and Farm-Out Accounting,” delivered by Alfred Habaasa at the INTOSAI-WGEI Africa Extractive Industries (Africa supreme audit bodies working...
Read More
alfred habaasa 4

Farm-Outs, Farm-Ins, and Earn-Ins

Home Farm-Outs, Farm-Ins, and Earn-Ins Structuring Resource Deals  and Taxing Them  in Uganda Published July 7, 2026 4 min read Linkedin Twitter Envelope Introduction Companies that hold an oil, gas, or mineral licence rarely fund every stage of exploration and development with their own cash. More often, they bring in...
Read More
permanent establishment under uganda’s income tax acta

Permanent Establishment Under Uganda’s Income Tax Act post 2024: What Changed, and Why It Matters

Home Permanent Establishment Under Uganda’s Income Tax Act post 2024: What Changed, and Why It Matters Published July 4, 2026 3 min read Linkedin Twitter Envelope This article is a detailed adaptation of the presentation, “Uganda’s alignment of Permanent Establishment (PE) rules with global standards” delivered by Alfred Habaasa for...
Read More
alfred habaasa potrai

The Extractive Tax base; Treatment of Expenditures in Uganda’s Mining and Petroleum Sectors

Home The Extractive Tax base; Treatment of Expenditures in Uganda’s Mining and Petroleum Sectors Published June 28, 2026 3 min read Linkedin Twitter Envelope Introduction The fiscal landscape governing natural resources is structurally distinct from that of ordinary commerce. In Uganda, where commercial oil production in the Albertine Graben is...
Read More
alfred habaasa potrait

Withholding Tax: The Silent Guardian of the International Tax Architecture

Home Withholding Tax: The Silent Guardian of the International Tax Architecture Published June 19, 2026 3 min read Linkedin Twitter Envelope 1. Introduction In an increasingly globalized economy, capital, intellectual property, and services traverse sovereign borders at the click of a button. But how do nations ensure they get their...
Read More