Intertek Testing Services International Ltd v Uganda Revenue Authority
Intertek Testing Services International Ltd v Uganda Revenue Authority (Civil Appeal No. 5 of 2002) [2003] UGCommC 21 (3 December 2003)
The High Court held that withholding tax on pre-shipment inspection services paid to non-UK entities was lawful because the income was sourced from Uganda.
- Withholding Tax
- Source Of Income
- International Taxation
- Double Taxation Agreements
- Withholding-tax
- Source-of-income