Uganda

Corporate taxation

The corporate tax rate in Uganda is 30%.

Transfer pricing

Ugandan transfer pricing regulations are contained in section 90(1) of the Income Tax Act and apply effective 1 July 2011. The regulations are modelled on the OECD guidelines.

Businesses in Uganda are required to determine their income and expenditures arising from transactions with related parties in a manner that reflects the arms’ length principle and to provide supporting transfer pricing documentation.

Links

            • Transfer Pricing Country Profile
            • Transfer Pricing Dispute Resolution Profile
            • Tax Administration

Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords