DT19550 - Double Taxation Relief Manual: Uganda: agreement
The comprehensive agreement (SI1993/1802) has effect
- In the United Kingdom for
- Income and Capital Gains Tax from 1994-95
- Corporation Tax from 1 April 1994
- In Uganda for taxable years beginning on or after 1 January 1994
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Uganda” will provide a link to the agreement.
The text of the Tax Treaty can be found via the Gov.uk website.