Interesting news from Uganda, where the government announced in its latest budget that it has finished formulating its new tax treaty policy, and will be renegotiating treaties that don’t comply. Seatini and ActionAid Uganda will no doubt chalk this up as a success! The news report linked to above also states that the the government… Continue reading Visualising Uganda’s (and others’) tax treaties
In the recent Tax Justice Network Africa report on tax treaties, I had a go at estimating some costs to governments, based on a back-of-the-envelope figure for cross-border dividend and interests payments. This is similar to the methodology used by SOMO and the IMF. (It’s a bit rough and ready, because some of the return… Continue reading Revenue foregone through tax treaties in context
The report I authored for Tax Justice Network-Africa is now available. It’s based on field research done a year ago and has been a little while getting into print. Here’s a link to read it online at academia.edu Here’s a link to download the PDF And here’s the introduction: There is growing attention on the… Continue reading Tax treaties in sub-Saharan Africa: a critical review
It’s been a bit quiet on here recently, the result of a busy term at LSE. At least I am at not the only PhD-student-and-tax-blogger whose blog has been suffering from the demands of teaching and research! This week I’ve been at the International Centre for Tax and Development Annual Meeting, a chance to compare… Continue reading Uganda’s tax treaties: a legal and historical analysis
I’m writing this post from under a mosquito net on a close Kampala evening. Since arriving on Wednesday I’ve had a whistlestop tour of the issues facing Uganda as it embarks on a review of its tax treaties. So far I’ve met with four tax inspectors, two finance ministry officials, four (count ’em) tax advisers,… Continue reading Capital gains tax avoidance: can Uganda succeed where India didn’t?
[T]ax administration and tax policy officials in Uganda are not sufficiently trained in the area of tax treaties and international taxation. As a result, Uganda has a weak tax treaty negotiation team that concludes treaties more intensively reflecting the position of the other contracting state. A first attempt to answer a question that I’ll be… Continue reading Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)