Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 22/07/2019

Uganda

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 26 May 2016 - Or. Engl.

Annex A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Income Tax;
• Withholding tax on royalties;
• Tax on foreign entertainers and sports persons;
• Turnover tax on Small and Medium Enterprises;
• Gaming and sports betting taxes;
• Withholding taxes on dividends;
• Withholding tax on interest.

Article 2, paragraph 1.a.ii:
• Capital gains.

Article 2, paragraph 1.b.iii.B:
• Stamp duty ;
• Taxes in immovable property including Rental Tax.

Article 2, paragraph 1.b.iii.C:
• Value Added Tax.

Article 2, paragraph 1.b.iii.D:
• Excise Tax.
Period covered: 01/09/2016 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 26 May 2016 - Or. Engl.

Annex C – Definition of the term “national” for the purpose of the Convention

Any individual possessing the nationality or citizenship of Uganda and any legal person, partnership or other entity deriving its status as such from the laws in force in Uganda.
Period covered: 01/09/2016 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.