International Tax

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 group on Audit of Extractives) […]

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 a partner who pays with

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 the ADIT Uganda Network Webinar

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 ramping up and nearing first

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 fair share of taxes from

Home Demystifying Petroleum Fiscal Regimes How PSA Recoverable Costs Intersect with Income Tax Act Part X Deductions Published June 11, 2026 1 min read Linkedin Twitter Envelope 1. Introduction: The Multi-Layered Oil and Gas Rules Imagine you are building a commercial complex. Before you begin, you sign an intricate, long-term joint contract with the land

Home How International Tax and Transfer Pricing Shape your East African Corporate Strategy Published June 2, 2026 1 min read Linkedin Twitter Envelope For any expanding enterprise in the East African Community (EAC), borders represent more than simple geographic markers they represent distinct fiscal jurisdictions. In an era characterized by regional integration and cross-border trade,

Home The Looming Impact of the OECD’s Pillar Two (Global Minimum Tax) on Uganda’s Fiscal Landscape. Published April 22, 2026 5 min read Linkedin Twitter Youtube A. Background As the forerunner of the OECD’s BEPS 2.0 project, The Global Minimum Tax (Pillar Two) represents an important shift in the international taxation landscape, leading the OECD’s

Home Uganda Income Tax Incentives 2026: A Comprehensive Guide for local and foreign investors. Published February 6, 2026 3 min read Facebook Twitter Youtube 1. Introduction Many Ugandans believe that tax holidays are only for foreign companies. This perception is not only common but also increasingly outdated. Far from being sidelined, local investors now enjoy

Home Understanding PAYE in Uganda: A Guide for Employers Published January 20, 2026 1 min read Facebook Twitter Youtube 1. What is PAYE? Managing payroll can be a challenge, but understanding the fundamentals of PAYE is essential to keeping your business compliant and avoiding costly errors with the Uganda Revenue Authority. PAYE is a method