Manufacturers of excisable goods have been startled by a Tax Appeals Tribunal ("TAT") decision that has excluded discounts from amounts that may be deducted before imposing excise duty on the value of goods sold.

Uganda is proposing significant changes to how it taxes cross-border debt. The Income Tax (Amendment) Bill, 2026 would introduce a new 5% withholding tax on certain interest payments that are currently exempt.

The total area of Uganda is about 241 000 square kilometres of which about 44 000 are covered by fresh water bodies.

A loan seems like a straightforward financial arrangement, funds lent by one party to another with an expectation of repayment.

This article provides a glimpse into the country's corporate and individual tax systems and a brief overview of the international tax treaty network in place