Uganda Case Law

Cowi A/S v Uganda Revenue Authority (Application No. TAT 4 of 2019)

Cowi A/S v Uganda Revenue Authority (Application No. TAT 4 of 2019) [2020] UGTAT 21 (22 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 4 of 2019

Judges

Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal held that the VAT Act does not recognize a branch as a separate legal person for VAT purposes, and the supply of services by employees of the head office to the branch does not constitute an import of services under the Act. Regulation 13(3) of the VAT Regulations, which treats the head office and branch as separate persons for VAT on imported services, cannot override the parent Act and does not apply where the service provider and recipient are the same legal entity. The Tribunal found that the costs allocated by the head office to the branch are not subject to VAT as imported…

Source excerpt

• Vat Imported Services
• Branch Vs Head Office Taxation
• Subsidiary Legislation Ultra Vires
• Double Taxation Agreement
• Definition Of Person Vat Act

Intertek Testing Services International Limited v Uganda Revenue Authority

Intertek Testing Services International Limited v Uganda Revenue Authority (Civil Appeal 5 of 2002) [2003] UGCommC 131 (4 December 2003)

Court

Commercial Court of Uganda

Case number

Civil Appeal 5 of 2002

Judge

Ogoola James, j

The High Court held that withholding tax was lawfully assessed on payments to non-UK inspection entities for pre-shipment services and dismissed the appeal.

• Withholding Tax
• Source Of Income
• International Taxation
• Double Taxation Agreement
• Withholding-tax
• Source-of-income