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Uganda Case Law

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Tax Law [2010] UGTAT 1

Diamond Shipping Company v Uganda Revenue Authority (Application No. TAT 21 of 2008)

Diamond Shipping Company v Uganda Revenue Authority (Application No. TAT 21 of 2008) [2010] UGTAT 1 (12 May 2010)

The Tribunal held that Diamond Shipping’s agency and forwarding services were incidental to international transport and therefore zero-rated for VAT.

  • Vat Assessment
  • Zero Rating
  • Agency Services
  • International Transport
  • Taxable Supply
  • Vat-assessment
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.