{
  "_about": "Every legal proposition made in The Tax Month, October 2026 traces to one row here. status uses: LAW IN FORCE, TREATY IN FORCE, ADMINISTRATIVE GUIDANCE, PROPOSED, DRAFT, NEGOTIATING TEXT, COMMENTARY.",
  "entries": [
    {
      "authority_id": "UG-ITA-S82",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, s.82",
      "provision": "Section 82 -- Tax on international payments",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "A non-resident deriving dividends, interest, royalties, rent, a natural resource payment or a management charge from a Ugandan source is taxed on the gross amount at 15%.",
      "limitations": "Rate is set by cross-reference to Schedule 4 Part V, para. 1, not stated in s.82 itself. No specific Uganda tax treaty has been checked for an override.",
      "notes": "General-purpose provision for payments not caught by s.84 or s.86."
    },
    {
      "authority_id": "UG-ITA-S84",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, s.84(1)-(2)",
      "provision": "Section 84 -- Tax on payments to non-resident contractors or professionals",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "A payment under a \"Ugandan source services contract\" to a non-resident is taxed at 15% of the gross amount.",
      "limitations": "Rate is set by cross-reference to Schedule 4 Part V, para. 1. Whether a specific real payment qualifies as a \"Ugandan source services contract\" depends on its exact facts, not resolved here.",
      "notes": "The provision this issue's opening hypothetical would most likely fall under."
    },
    {
      "authority_id": "UG-ITA-S86",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, s.86(1), (3)",
      "provision": "Section 86 -- Taxation of non-residents providing digital services",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "A non-resident earning income from a digital service delivered over the internet, an electronic network or an online platform to a Uganda customer is taxed at 5% of the gross amount.",
      "limitations": "Rate is set by cross-reference to Schedule 4 Part V, para. 3. The platform/customer-location test in s.86(2)-(3) has to be met on the facts.",
      "notes": "Named examples in s.86(3): online advertising, data services, online-marketplace intermediation."
    },
    {
      "authority_id": "UG-ITA-S138",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, s.138(1), (3)-(4)",
      "provision": "Section 138 -- Non-resident services contract (notification duty)",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "A Ugandan party to a services agreement with a non-resident not already caught by s.84 must notify the Commissioner General in writing within 30 days, or become personally liable for the non-resident's tax.",
      "limitations": "Whether s.138 notifications are administratively reconciled against s.84 withholding is not publicly documented -- not established from public evidence.",
      "notes": "The identification mechanism for the arrangements s.84 doesn't already catch automatically."
    },
    {
      "authority_id": "UG-ITA-SCH4-P1",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, Schedule 4, Part V, para. 1",
      "provision": "Schedule 4 Part V, para. 1 -- 15% withholding rate",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "Sets the 15% rate applied under ss.81, 82, 83 and 84 (excluding government-securities interest).",
      "limitations": "None identified.",
      "notes": ""
    },
    {
      "authority_id": "UG-ITA-SCH4-P3",
      "jurisdiction": "Uganda",
      "instrument": "Income Tax Act, Chapter 338",
      "citation": "Income Tax Act, Cap. 338, Schedule 4, Part V, para. 3",
      "provision": "Schedule 4 Part V, para. 3 -- 5% withholding rate",
      "status": "LAW IN FORCE",
      "effective_date": "Consolidated text current to 2024-12-23",
      "source": "Uganda Legal Information Institute / Laws.Africa consolidation",
      "access_date": "2026-09-29",
      "proposition_supported": "Sets the 5% rate applied under s.86 to non-resident digital services.",
      "limitations": "None identified.",
      "notes": ""
    },
    {
      "authority_id": "UN-FC-ART11",
      "jurisdiction": "International (UN)",
      "instrument": "Zero Draft of the UN Framework Convention on International Tax Cooperation",
      "citation": "A/AC.298/CRP.32, Article 11",
      "provision": "Article 11 -- Exchange of Information",
      "status": "NEGOTIATING TEXT",
      "effective_date": "Draft dated 2026-07-21",
      "source": "Co-Lead's Zero Draft, read directly from the source PDF",
      "access_date": "2026-09-30",
      "proposition_supported": "Would require competent authorities to exchange foreseeably relevant tax information, subject to safeguards.",
      "limitations": "The entire article is enclosed in square brackets in the draft text -- negotiators have not yet agreed it.",
      "notes": "Distinct from Article 10 (Mutual Administrative Assistance), which is not bracketed."
    },
    {
      "authority_id": "UN-P1-ART5",
      "jurisdiction": "International (UN)",
      "instrument": "Draft Protocol I to the UN Framework Convention -- Taxation of Income from Cross-Border Services",
      "citation": "A/AC.298/CRP.33, Article 5",
      "provision": "Article 5 -- Fees for Services",
      "status": "DRAFT",
      "effective_date": "Draft dated 2026-07-20",
      "source": "Co-Lead's Draft Protocol I, read directly from the source PDF",
      "access_date": "2026-09-30",
      "proposition_supported": "Would let the source state tax fees for services paid to a resident of another State Party, capped at a percentage of the gross amount.",
      "limitations": "The cap itself is an empty bracket -- \"[ ] per cent of the gross amount\" -- not yet negotiated.",
      "notes": "The provision that would apply to an ordinary cross-border consulting/professional-service payment."
    },
    {
      "authority_id": "UN-P1-ART6",
      "jurisdiction": "International (UN)",
      "instrument": "Draft Protocol I to the UN Framework Convention -- Taxation of Income from Cross-Border Services",
      "citation": "A/AC.298/CRP.33, Article 6",
      "provision": "Article 6 -- Income from Automated Digital Services",
      "status": "DRAFT",
      "effective_date": "Draft dated 2026-07-20",
      "source": "Co-Lead's Draft Protocol I, read directly from the source PDF",
      "access_date": "2026-09-30",
      "proposition_supported": "Would let the source state tax income from automated digital services, capped at a percentage of the gross amount underlying payments.",
      "limitations": "Same unresolved \"[ ] per cent\" cap as Article 5. Does not apply where payments qualify as royalties (Art. 3(1)(h)) or insurance premiums (Art. 7).",
      "notes": "Article 6(4)'s list of covered services (online advertising, user data, online intermediation platforms, digital content, cloud computing) closely parallels Uganda's own Income Tax Act s.86(3)."
    },
    {
      "authority_id": "UN-P2-GENERAL",
      "jurisdiction": "International (UN)",
      "instrument": "Draft Protocol II to the UN Framework Convention -- Prevention and Resolution of Tax Disputes",
      "citation": "A/AC.298/CRP.34",
      "provision": "Whole instrument (Chapters I-VI: General Provisions; Prevention of Tax Disputes; Resolution of Tax Disputes; Consultations in the Absence of an Applicable Tax Instrument; Reservations; Other Provisions)",
      "status": "DRAFT",
      "effective_date": "Draft dated 2026-07-20",
      "source": "Co-Leads' Draft Protocol II, read directly from the source PDF",
      "access_date": "2026-09-30",
      "proposition_supported": "Would establish mechanisms to prevent and resolve tax disputes between States Parties.",
      "limitations": "At an earlier drafting stage than Protocol I -- article numbers themselves are bracketed placeholders (e.g. \"Article [II.1]\", \"Article [III.2]\") rather than settled numbering.",
      "notes": ""
    }
  ]
}