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Ouganda


  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uganda 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Uganda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 4-November-2015

    English

    Uganda becomes the 90th jurisdiction to join the most powerful multilateral instrument against offshore tax evasion and avoidance

    Uganda today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. The Convention provides for all forms of administrative assistance in tax matters: exchange of information on request, spontaneous exchange, automatic exchange, tax examinations abroad, simultaneous tax examinations and assistance in tax collection. It guarantees extensive safeguards for the protection of taxpayers’ rights.

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  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uganda 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 3-août-2015

    Français

    Le Forum mondial diffuse de nouvelles notes de conformité en matière de transparence fiscale

    e Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui de nouveaux rapports d’examen par les pairs portant sur 12 pays ou juridictions, se rapprochant un peu plus de son objectif de mettre en œuvre des normes mondiales de transparence et d’échange de renseignements en matière fiscale.

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  • 23-April-2015

    English, PDF, 276kb

    Policy Note on Participation of Developing Countries in Global Value Chains

    4-page policy note detailing the key results and recommendations from OECD Trade Policy Paper 179 on the Participation of Developing Countries in Global Value Chains.

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  • 16-January-2012

    English

    Promoting responsibly sourced minerals: What can donors do?

    About the work of the DAC International Network on Conflict and Fragility (INCAF) to support implementation of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.

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  • 5-July-2011

    English

    Estimating the Constraints to Trade of Developing Countries

    Tariffs, government policies and availability of credit and electricity are among the factors that restrict the trade expansion of developing countries. This report identifies and quantifies these constraints, and includes case studies of Azerbaijan and Uganda.

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  • 6-juin-2011

    Français

    Perspectives Économiques en Afrique 2011

    L'édition 2011 des Perspectives économiques en Afrique, a été lancée aujourd’hui, le 6 juin 2011 à Lisbonne.

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    Also AvailableEgalement disponible(s)

  • 14-March-2011

    English, , 1,898kb

    Results of development cooperation through Norwegian NGOs in East Africa - Volume 1

    The study aims at assessing the achievements of Norwegian organisations and their partners in 15 randomly selected long-term development projects operating in Kenya, Tanzania and Uganda from 2005-2009.

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  • 25-January-2011

    English

    First Regional Experts’ Meeting of the Joint OECD/AfDB Initiative to Support Business Integrity and Anti-Bribery Efforts in Africa

    The First Regional Experts’ Meeting of the Joint OECD/AfDB Initiative to Support Business Integrity and Anti-Bribery Efforts in Africa took place on 13 – 14 January 2011 in Lilongwe, Malawi, and officially launched the Joint Initiative.

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