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Uganda Case Law

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Tax Law [2003] UGCommC 131

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
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Tax Law [2003] UGCommC 21

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)

Court
Commercial Court of Uganda
Case number
Civil Appeal No. 5 of 2002

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
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About this JurisAssist collection

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.

Source links and collection timestamps are retained alongside the indexed records.