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HMRC internal manual

Double Taxation Relief Manual

From:: HM Revenue & Customs
Published: 20 May 2016
Updated:: 27 February 2024 - See all updates

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Contents
DT2140PP
DT19550PP

DT19554 - Uganda: Building site

A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than 183 days (Article 5(3)).

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