| 000 | 01246nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c147525 _d147525 |
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| 003 | ES-MaIEF | ||
| 005 | 20230522125650.0 | ||
| 007 | ta | ||
| 008 | 230519t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970618 _aKabagumya, Florence |
|
| 245 | 0 |
_aTax on tech giants for electronic services _helectrónico _c Florence Kabagumya |
|
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_aNO RESIDENTES _947837 |
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| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_948639 _aUGANDA |
|
| 773 | 0 |
_9169416 _oITPJ/2022/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 6, 2022, p. 435-440 |
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| 942 | _cRE | ||