Tax on Tech Giants for Electronic Services
Journal
Country
Uganda
Published Date
Issue
International Transfer Pricing Journal 2022 (Volume 29), No. 6
Document
The Uganda Revenue Authority has started collecting VAT from non-resident companies providing electronic services to non-taxable persons in the Ugandan economy, effective 1 July 2022. This article highlights the measures Uganda is set to take in ensuring that there is effective control of base erosion and profit shifting by tech giants whose services are being enjoyed and utilized in Uganda.