Total Uganda Limited v Uganda Revenue Authority
Total Uganda Limited v Uganda Revenue Authority (Civil Appeal No. 1 of 2002) [2002] UGCA 2 (22 April 2002)
The Court of Appeal held that the incentives exemption under section 168(21) of Uganda’s Income Tax Act did not extend to withholding tax on dividends paid to non-resident shareholders.
- Withholding Tax
- Tax Exemptions
- Investment Incentives
- Non Resident Shareholders
- Withholding-tax
- Tax-exemptions