| Name | Description | |
|---|---|---|
| Name | Description | |
| Documents | ||
| Who between the bank and the customers bears the blame in the event of an ATM fraud? We delve into this discussion. | ||
| The requirement in Uganda for taxpayers to pay 30% of the disputed amount before contesting Uganda Revenue Authority assessments has long been contentious and is now reaching boiling point as taxpayers seek ways to push back against an assertive tax authority desirous to meet the ambitious collection targets set by the government. | ||
| Are reimbursements subjects to tax in Uganda? | ||
| An overview of Employer of Record solutions and Permanent Establishment Risk in Uganda | ||
| One of Uganda Revenue Authority's potent tools is issuing agency notices to recover tax debts from third parties such as banks, employers, or customers holding money on behalf of defaulting taxpayers. | ||
| Uganda grapples with pervasive energy poverty despite its abundant renewable energy sources that the Energy Transition Plan seeks to address | ||
| An overview of Most Favoured Nation Clauses in Investment and Tax Treaties in Uganda | ||
| With the tax authority increasingly focusing on merger and acquisition transactions, there is growing apprehension that the 2018 amendment to sections 75 and 79 of the Income Tax Act (ITA) may inadvertently lead to double taxation more so for local companies where shareholders disposing off shares have already been subjected to capital gains tax | ||
| A glimpse into the legal and tax issues on asset deal or share acquisition in Uganda. | ||
| If you’re part of a group of companies with common ownership, regularly trading with sister entities, extending credit /loan facilities, or providing services to each other, then this article is relevant for you. | ||
| While the business of financial institutions and lending money in Uganda is regulated, the precise parameters of what constitutes 'doing such business' in the country thus imposing an obligation to register or incorporate, and license under the Financial Institutions Act, 2016,and the Tier 4 Microfinance Institutions and Money Lenders Act, 2016 remain contested. | ||
| Although this duty is not entirely new, as it already applies to mobile money transactions, the broader expansion into other payment systems ignites a fresh debate over the rationale and merits of taxing cash withdrawals more generally. | ||
| Commentary on Uganda's proposed tax changes for the financial year 2024_2025 | ||
| In this article, we explore the potential of receivership as a debt recovery option, aiming to offer a solution that enhances efficiency and effectiveness in navigating the complexities of debt collection | ||
| Despite decided cases by the Ugandan High Court and the Tax Appeals Tribunal addressing the tax treatment of deferred interest, the issue remains thorny and continues to present complexities. | ||
| Examining grounds for termination of employment for out of work misconduct | ||
| Uganda's Court pronouncement on the bankers duty of care to customers | ||
| To create awareness of the pertinent regulatory compliance matters in relation to employment that employers and organizations in Uganda grapple with. | ||
| While the tax treatment of exported services under the Value Added Tax Act (VATA) might appear straightforward, its practical application has ignited conflicts between the Uganda Revenue Authority (URA) and taxpayers offering services to customers across borders. | ||
| Under what circumstances can poor performance justify termination of the employment relationship? | ||
| This article aims to simplify and elucidate the application to own use concept for VAT purposes discussing its implications. | ||
| Understanding the essence and significance of affidavits in legal proceedings is crucial, and this article gives insight into their nature and importance. | ||
| Do professional or technical fees attract withholding tax in Uganda? | ||
| The responsibilities and liabilities of guarantors in Uganda | ||
| Key contractual provisions to consider in projects agreements with governments in developing countries. | ||
| The government has presented new tax measures to Parliament for deliberation in the face of mounting pressure to boost tax revenue collections. We discuss the impact of these changes in this article | ||
| In this article, we give our commentary on the proposed amendments to Uganda's Employment Act. | ||
| In this article, we give a highlight of Uganda’s tax regime on corporate reorganizations. | ||
| This article gives a high-level overview of the law in Uganda regarding summary dismissal. | ||
| In this article, we give an overview of the law in Uganda with regard to workplace discipline. | ||
| This article discusses the influence of the Kyoto Protocol and the Paris Accords adopted in 1997 and 2015 respectively on the evolving global climate change discourse. | ||
| From experience, it is more likely than not that whenever an employment relationship is ended by an employer, the employee will file a complaint of unlawful or unfair termination before the Labour Office and subsequently the Industrial Court in Uganda regardless of the merits of the grievance. Extra care therefore needs to be taken by employers while ending employment relationships with their employees to mitigate the possibility of being found liable for unlawful or unfair termination with punitive consequences in the event of escalation to adjudication. This article thus discusses the key considerations inending a fixed term employment relationship | ||
| The UNFCCC ushered in a new era of global environmental governance that has elevated climate change matters to the forefront. As this article expounds, the prominence of the UNFCCC as the anchor framework upon which all international remedial climate change actions have been founded since 1994 cannot be overlooked. | ||
| Despite Government’s expression in the National Broadband Policy of it’s understanding of the importance of internet connectivity as a critical factor of production essential for business continuity, healthcare, education and government services, there is a disconnect between this aspiration and the country’s tax policy in relation to internet connectivity. | ||
| There is so much awareness today about climate change that is a testament to the hard work spanning several generations put in to get to this point. This publication highlights this journey up to the point of adoption of the United Nations Framework Convention on Climate Change, the aspirational framework, for curtailing human-induced climate change. | ||
| Income Tax at the onset of commercial crude oil production | ||
| The location of the United Kingdom (“UK”) as the holding jurisdiction for the East African Crude Oil Pipeline (“EACOP”) project company has been a subject of intense debate recently. Either knowingly or unknowingly, it has been submitted incorrectly by some that the incorporation of the EACOP company in the UK not only increases project opacity but also drifts further away the EACOP project from the oversight and control of Uganda and Tanzania considering that the entity will be regulated under UK laws. The discussion in this article allays the foregoing fears by demonstrating that several capital projects the scale of EACOP are not structured in any way different but also highlight some of the potential reasons for the incorporation of the EACOP holding company in the UK. | ||
| The Tax Appeals Tribunal rules that withholding tax must be applied on payments for the purchase of mortgaged property | ||
| Expatriate Oil and Gas Employment and Immigration Compliance Webinar | ||
| Annual Graduate Recruitment drive | ||
| Sign up for our Value Added Tax Workshop scheduled for 8th September 2022 | ||
| In this article, we discuss the EAC general customs duty regime but with emphasis on the special rules,processes and procedures for Uganda’s upstream oil and gas sector. | ||
| It is not always the case though commonly taken for granted that recharges of third party expenses incurred and recovered by vendors from their customers are disbursements and thus out of scope from taxation. | ||
| In this publication, we discuss the income tax consequences when bonus shares are issued by a company | ||
| A highlight of key provisions | ||
| Sign up for this employment regulatory compliance workshop | ||
| Taking stock of the procedures for processing expatriates' work permits in Uganda's oil and gas sector | ||
| Uganda's proposed tax changes for the year 2022_2023 | ||
| From experience, managing social security compliance for expatriates in the oil and gas sector is a common challenge | ||
| When non Ugandan companies can provide reserved goods and services in Uganda's oil and gas sector | ||
| In March 2021, Uganda’s Tax Appeals Tribunal (“Tribunal”) ruled in favor of the Uganda Revenue Authority (“URA”) collecting withholding tax (“WHT”) at the rate of 15% on freight payments to non-resident transporters for cargo deliveries into Uganda from abroad. | ||
| Are you a Ugandan Company for Oil and Gas purposes? | ||
| Are you interested gaining work exposure in a fast growing corporate and commercial law firm handling diverse matters. | ||
| Immigration procedures in Uganda's oil and gas sector | ||
| Online Value Added Taxation Bootcamp | ||
| Uganda’s Parliament is set to begin debating the provisions of the East African Crude Oil Pipeline (Special Provisions) Bill, 2021 . If enacted into law, the EACOP Act will facilitate the seamless implementation of the EACOP project activities in Uganda | ||
| Uganda set to revise oil laws to implement better the country oil project | ||
| Online employment regulatory compliance workshop | ||
| Investors in Uganda’s oil and gas industry are likely to interface with all or some of the core sector regulatory institutions that this article highlights | ||
| Employment law in Uganda envisages the need for employees to take some time off work to rest. This article highlights the different types of leave that an employee is entitled to under the law. | ||
| It is a primary objective today of the oil companies and their contractors to harmonize their aspirations with community expectations as a means of getting their projects embraced by the respective host communities. This acceptance is what has come to be known as the social licence to operate ("SLO"). SLO is as important as the legal licence for continuous project success. | ||
| Overhauling the current international taxation structure | ||
| Compliance issues for rotators in Uganda's oil and gas sector | ||
| Uganda's recent tax decisions | ||
| Understanding contractual exclusion clauses | ||
| Lifting the corporate veil to find company directors liable for breach of contract | ||
| Are you planning a joint venture to serve Uganda's oil and gas sector | ||
| Uganda's proposed tax changes for the financial year 2021_22 | ||
| Our Oil and Gas Masterclasses aim at imparting critical knowledge of business origination and development in Uganda’s oil and gas value chain. | ||
| Highlight of Uganda's journey to final investment decision | ||
| Is your bid submission for Uganda's oil and gas business opportunities compliant with the underlying sector local content requirements | ||
| This article sheds lights on the rights and obligations of parties to a contractual relationship | ||
| This publication sheds light on key Uganda inbound expatriate workers | ||
| This publication discusses the options for legal status for investment clubs in Uganda | ||
| Is tax part of your corporate governance agenda? | ||
| Cristal Legal Trainees 2020 | ||
| Uganda’s oil laws aim to implement the country’s policy aspirations mindful that a well-run oil and gas sector can significantly boost economic development. | ||
|
The Court of Appeal (“COA”) has outlawed the imposition of domestic Value Added Tax (“VAT”) by the Uganda Revenue Authority (“URA”) on goods imported into Uganda by non-VAT registered taxpayers. | ||
| In this article, we look at some of the key tax issues that arise for businesses in Uganda in relation to cross-border transactions in goods. | ||
| Opportunities and challenges | ||
| An overview of syndicated lending and whether affected by affected by the recent Uganda High Court decision | ||
| This publication gives an overview of the local content requirements in Uganda’s upstream oil and gas sector. | ||
| The purpose of this article is to highlight the key issues that businesses need to address proactively to prepare for a transfer pricing audit and minimise the risk that this results in significant additional costs. | ||
| In this publication, we provide a high level discussion of the three main contracting regimes in the upstream oil and gas sector through the optics of history. | ||
| Today, Cristal Advocates announces its cooperation with Paris-based TP qube to deliver a full range of transfer pricing services to clients in Uganda. | ||
| An online workshop addressing the key considerations with respect to the cessation of an employment relationship | ||
| This article gives an update of Uganda’s recent oil and gas developments and discussion of when the Final Investment Decision is likely to happen. | ||
| This publication encourage taxpayers to take advantage of the current tax amnesty programme under the law to clean up their tax affairs by making a complete voluntary disclosure of tax liability to the URA at the soonest before the URA resumes its aggressive pursuit of tax revenues. | ||
| Uganda continues to be an interesting investment destination for multinational groups of companies (‘MNCs’) and we expect its attractiveness to increase as the country moves towards oil development in future. Tax is a critical area for investors to consider and the purpose of this article is to provide a brief overview of some key Ugandan tax considerations in structuring new investments in the country. | ||
| The question of who bears the responsibility for repayment of a salary loan when an employee is terminated is back to the fore as illustrated in this publication. | ||
| The lender’s greatest risks are non-payment of the principal sum and the failure to recover interest (profits) from the borrower. In this article, we explore how banks can mitigate credit risk through the use of loan covenants. | ||
| A key question for taxpayers and tax authorities is how to determine what the arm’s length price of goods and services would be in the case of transactions with related parties. This publication answers that question. | ||
| Ugandan businesses need to re-calibrate their strategies to prepare for a new reality which may include tougher access to capital, reduced domestic demand for goods and services and lower levels of cross-border trade. It’s a grim picture and only those businesses which respond robustly will be able to survive. | ||
| Merit based Legal Trainee Programme | ||
| This article addresses the different options for ending an employment relationship and the attendant legal obligations on the employer. | ||
| A simplified account of transfer pricing in Uganda | ||
| Lessons for Uganda from the United Kingdom | ||
| Discussion on the taxation of branches in Uganda | ||
| Publication giving the story behind collapsing crude oil prices and analysis of the impact on the global economy and Uganda in particular | ||
| Overview of Uganda's proposed tax changes for the financial year 2020_2021 | ||
| This publication highlights the probable impact of the covid-19 (coronavirus) pandemic on the economy and an outline of some of the measures that the Ugandan government and the Uganda Revenue Authority (“URA”) can consider or implement to mitigate the tax hardships that are likely to arise. | ||
| Uganda's regulatory regime against sexual harassment | ||
| Overview of expatriate taxation in Uganda | ||
| Overview of key employment issues in Uganda | ||
| This publication discusses the criteria adopted by Courts distinguishing independent contractors from employees. This distinction establishes the parties’ rights and obligations. | ||
| What is international taxation and why is it important? | ||
| An overview of Uganda's employment regulatory regime | ||
| Cristal School of Excellence International Tax Bootcamp on 13th February 2020 | ||
| The Platform for Collaboration on Tax (‘the Platform’) was established in April 2016 by four leading international organisations whose focus includes fiscal issues: the International Monetary Fund , the World Bank, the United Nations and the Organisation for Economic Cooperation and Development. | ||
| This publication looks at some of the key tax issues that arise for businesses in Uganda in relation to cross-border transactions. | ||
| This publication gives an overview of company director duties, appointment and removal in Uganda. | ||
| For several years, the amount of tax paid by key participants in the digital economy has been the focus of public scrutiny as discussed in this publication | ||
| Foreign investors are keen to invest in jurisdictions that give them the choice of international arbitration to resolve investment disputes with Host States as this article sets out. | ||
| An overview of foreign investment protection in Uganda | ||
| This publication gives an overview of the key social security considerations for expatriates in Uganda’s private sector. | ||
| This publication examines the current standstill in Uganda's oil sector arising from disagreements over tax issues between the government and the oil companies. | ||
| Practical and interactive VAT workshop scheduled for 13th September 2019 | ||
| Since Uganda’s oil discoveries, there has been no single issue that has been a subject of such controversy between the government and the International Oil Companies (“IOCs”) as tax.This paper aims to outline the background to these tax issues. | ||
| Over the last ten years an increasing amount of tax authorities’ attention in many countries has focused on how capital gains should be taxed in the case of transactions involving multiple jurisdictions and indirect disposals of valuable assets with significant latent gains. | ||
| Settling Labour Disputes in Uganda | ||
| One day training on the theory and practice of VAT in Uganda | ||
| This publication examines the directive issued recently by the Uganda Revenue Authority (“URA”)that leasehold land rental and premium payments are without exception non-deductible for income tax purposes | ||
| This publication sets out a discussion of some issues relating to income tax exemption in Uganda. | ||
| An analysis of two recent Uganda High Court tax decisions in the cases of Target Well Control Uganda Limited versus Uganda Revenue Authority and APA Insurance and 22 others versus Uganda Revenue Authority. | ||
| Is your understanding of Uganda's employment obligations up to date? | ||
| This publication sets out highlights of Uganda’s economic performance for the past year, budget and tax proposals for the financial year 2019/2020. | ||
| The primary sources of capital for are debt or equity. Debt is short or long term while equity includes ordinary and preference stock among others. There are also hybrid instruments that bear the characteristics of both debt and equity.This publication outlines the forms of capital and a discussion of the commercial consequences for each. | ||
| This publication provides a brief introduction to the development of the Ugandan oil industry and the regulatory and fiscal framework in which it operates, with emphasis on the rules that will apply to successful participants in the new licensing round. | ||
| Recognising the critical importance of transfer pricing to business in Uganda, Cristal Advocates is running a transfer pricing workshop in Kampala in June 2019 to help taxpayers familiarize themselves with the rules and to prepare for audits by the Uganda Revenue Authority. | ||
| Managing transfer pricing in Uganda | ||
| In this publication, we provide an outline of some of the key legal, tax and commercial considerations to take into account in establishing the appropriate regulatory and operational architecture for the planned East African Crude Oil Pipeline. | ||
| This publication provides a discussion of the proposed amendment to the tax laws affecting both direct and indirect taxes for the financial year 2019/20 and where possible providing initial comments on their potential implications. | ||
| In this publication, we examine whether the changes to the accounting treatment of leases steered by IFRS 16 affect the tax treatment of leases in Uganda. | ||
| Value Added Tax Bootcamp: Mastering Complexity | ||
| The application of Double Tax Treaties in Uganda | ||
| “Transformational conflict and license to operate in the energy sector. The threats and opportunities”. | ||
| This publication examines some issues related to the use of project finance in the initiation, development,commissioning and operation of capital projects and how tax and related fiscal issues can impact project bankability. | ||
| Many jurisdictions have therefore introduced detailed transfer pricing rules to enable tax authorities to review and, if necessary, adjust prices charged between affiliates in order to compute the taxable profits which would have arisen had the buyer and seller been acting independently. Kenya led the way in East Africa in introducing such rules in 2006, followed by Uganda in 2011 and Tanzania in 2014. | ||
| The purpose of this article is to shed some light on the differences between planning, avoidance and evasion and provide an overview of the various ways in which recent changes to the international tax system are tackling the challenges they present to tax authorities | ||
| This publication provides an overview of the legal and commercial issues relevant to the technique of accounts receivable financing that some business enterprises in Uganda use to raise funds for their operations. | ||
| This publication provides an overview of dispute resolution in the oil and gas industry and cites Uganda’s recent experience. | ||
| “Power sector reforms may not lead to reduced electricity tariffs in the short to medium term because of the structural challenges of transforming former electricity monopoly markets like Uganda into fully liberalised competitive ones | ||
| Comprehensive discussion of Value Added Tax | ||
| International Taxation Seminar: Sharpen your knowledge | ||
| In this publication, we give an overview of Uganda’s mineral regulatory regime focussing on the legal and fiscal framework | ||
| Though many countries oblige non-resident vendors to register for VAT under specified circumstances, it remains to be seen whether this measure largely targeted at digital and intellectual property transactions would achieve the intended objective of closing the VAT gap and increase the tax revenue collections that have stagnated at under 14% as a ratio of Gross Domestic Product for the past 5 years a discussion that this publication delves into. | ||
| In this publication, we provide an overview of the legal, tax and commercial considerations of doing business in Uganda as a branch, local company or partnership. The discussion herein is high level and may not address the consequences that arise from the specific circumstances of the underlying business structures. | ||
| Discussion on the role of tax havens if any in attracting foreign direct investment | ||
| This publication discusses the key tax issues that may arise on a business acquisition in Uganda. The principal means of acquiring business are asset deals and share purchases. Both are implemented via legal steps that can be simple or complicated depending on the structuring of the transaction. The payment for the acquisition can include cash, asset exchanges and share swaps. The decision on the option to take is not only informed by legal, tax and accounting considerations but also the commercial objectives and bargaining power of the parties to the transaction. Buyers often prefer an asset acquisition but sellers are generally inclined towards business divesture via share sales. | ||
| Several organisations have been hit with avoidable awards, interest and penalties arising from non-compliance with the legal, tax and other regulatory requirements relating to employment. Keen to assist organisations better manage their compliance, Cristal Advocates through its School of Professional Excellence is organising a one day training to address all pertinent matters relating to employment regulatory compliance. | ||
| Bill Page has joined Cristal Advocates as a Senior Advisor from 1st November 2018 further bolstering the firm’s energy and tax credentials. With a career spanning over 30 years and wide international experience, Bill is a leading global energy and tax advisor. | ||
| Joint operations by way of unincorporated or contractual joint ventures feature prominently in the upstream petroleum sector which is the segment of the industry that finds, develops and produces crude oil and gas.The rationale behind these joint operations is sometimes misunderstood especially by countries at early exploration stage and the regulatory regime in place may be unfavourable for their formation stifling the growth and progress of the sector. In this publication, we provide a discussion of joint ventures explaining how they arise, the rationale for their creation and the attendant regulatory considerations. | ||
| This publication provides an overview of the risk mitigation measures that investors in Uganda’s energy and infrastructure domain have pursued to protect their investments. These include but are not limited to legislative, treaty and contractual based protection via stabilisation clauses. | ||
| The Government of Uganda has heed to the calls of the business community by suspending the implementation of withholding VAT which was one of the sweeping tax changes in the budget cycle for the financial year 2018/19. | ||
| This publication provides a high level overview of the tax, social security and work permit regulatory compliance requirements for expatriates engaged to work in East Africa specifically in Uganda, Kenya and Tanzania. An expatriate for purposes of this publication is an employee who has left his/her native country to temporarily reside and work in a foreign country. Expatriate regulatory compliance issues can be more complex than set out in this publication especially for oil field services that usually involve the use of rotating staff ensuring the ability to serve clients 24 hours a day, 7 days a week. Rotation can be on a 28/28 basis i.e. rotators working in country for 28 days and then going on paid leave in their home countries for 28 days. There are also tax equalisation issues synonymous with expatriate staff. Please feel free to get in touch with us for more of this information if interested. | ||
| To help individuals and enterprises position better to harness these opportunities, Cristal Advocates through its School of Professional Excellence has organized a 2 day oil and gas masterclass to examine in detail the pertinent oil and gas issues. This training will equip participants with an understanding of the oil and gas sector and the opportunities along its value chain providing critical knowledge of business origination and development. | ||
| To help taxpayers manage their compliance obligations as well as explore available tax planning opportunities, Cristal Advocates under the auspices of its School of Professional Excellence is organising a one day “All Taxes Bootcamp” covering Corporation Tax, Withholding Tax,Pay As You Earn, Value Added Tax, Transfer Pricing and key issues under the Tax Procedure Code Act. | ||
| This guide is based upon the tax laws and regulations in force as at 1st July 2018. Ugandan tax laws, judicial interpretation and practice frequently change and we therefore advise that you check with your advisors prior to closing complex or large transactions. This guide does not cover the system of withholding tax on employees’ remuneration also known as Pay As You Earn (PAYE), some sector specific oil and gas issues and the URA can take differing positions to the discussion herein. | ||
| This publication discusses briefly Uganda’s journey to petroleum discovery, the common methods for the acquisition and divesture of upstream oil and gas rights addressing the legal and tax consequences of each of the technique. | ||
| Detailed discussion of the reverse charge VAT obligations in Uganda | ||
| This publication provides an in-depth record of Uganda’s upstream oil and gas fiscal regime. | ||
| Overview of the proposed tax changes for the financial year 2018/2019 | ||
The liability for Automated Teller Machine (ATM) Fraud in Uganda