Tax on tech giants for electronic services electrónico Florence Kabagumya
By: Kabagumya, Florence
.
Material type: 
ArticleSubject(s): SERVICIOS DIGITALES | NO RESIDENTES | EMPRESAS MULTINACIONALES | ECONOMÍA DIGITAL | IMPUESTOS | ELUSION FISCAL | PREVENCIÓN | UGANDA
In:
International Transfer Pricing Journal v. 29, n. 6, 2022, p. 435-440Summary: The Uganda Revenue Authority has started collecting VAT from non-resident companies providing electronic services to non-taxable persons in the Ugandan economy, effective 1 July 2022. This article highlights the measures Uganda is set to take in ensuring that there is effective control of base erosion and profit shifting by tech giants whose services are being enjoyed and utilized in Uganda.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/6-9 (Browse shelf) | Available | ITPJ/2022/6-9 |
Browsing IEF Shelves Close shelf browser
Resumen.
The Uganda Revenue Authority has started collecting VAT from non-resident companies providing electronic services to non-taxable persons in the Ugandan economy, effective 1 July 2022. This article highlights the measures Uganda is set to take in ensuring that there is effective control of base erosion and profit shifting by tech giants whose services are being enjoyed and utilized in Uganda.
Click on an image to view it in the image viewer
There are no comments for this item.