{
  "_about": "Every data or document source cited in The Tax Month, October 2026. Priority order used when sourcing this issue: Uganda law > URA > MoFPED > UBOS/BOU > UN > OECD/IMF/World Bank/ATAF/ICTD > academic research > secondary sources.",
  "entries": [
    {
      "source_id": "MOFPED-POE-2026-08",
      "organisation": "Ministry of Finance, Planning and Economic Development (Uganda)",
      "title": "Performance of the Economy -- Monthly Report, August 2026",
      "document_type": "Government fiscal report (PDF)",
      "publication_date": "2026",
      "access_date": "2026-09-29",
      "url": "mepd.finance.go.ug/documents/POE/2026/POE-2026-08-AUG.pdf",
      "jurisdiction": "Uganda",
      "period": "August 2026",
      "data_type": "Fiscal outturn vs. programme (revenue, taxes, expenditure, deficit)",
      "legal_status": "n/a (fiscal statistics)",
      "citation": "MoFPED, Performance of the Economy -- Monthly Report, August 2026, Table 5",
      "page_or_section": "Table 5 -- Summary Table of Fiscal Operations, and accompanying body text",
      "supports": "The August fiscal number, the tax-mix shortfall breakdown",
      "limitations": "Figures are marked preliminary by MoFPED. Trade-tax sub-components are named qualitatively but not individually itemised by value.",
      "notes": "Extracted directly from the published PDF (pdftotext, -layout), not a secondary summary."
    },
    {
      "source_id": "UG-ITA-CAP338",
      "organisation": "Parliament of Uganda / Uganda Legal Information Institute",
      "title": "Income Tax Act, Chapter 338",
      "document_type": "Consolidated legislation",
      "publication_date": "Original 1997; consolidated text current to 2024-12-23",
      "access_date": "2026-09-29",
      "url": "ulii.org (media.ulii.org consolidated PDF, via Laws.Africa)",
      "jurisdiction": "Uganda",
      "period": "n/a",
      "data_type": "Statute text",
      "legal_status": "LAW IN FORCE",
      "citation": "Income Tax Act, Cap. 338 (consolidated to 23 December 2024)",
      "page_or_section": "ss.82, 84, 86, 138; Schedule 4 Part V",
      "supports": "The Ugandan rulebook section; the transaction simulator's domestic-law side",
      "limitations": "Read directly from the consolidated statute text; no specific tax treaty was checked for an override on any real transaction.",
      "notes": "ulii.org's own HTML pages return 403 to automated fetches; the underlying PDF is directly fetchable."
    },
    {
      "source_id": "UN-WEBTV-INC5",
      "organisation": "United Nations",
      "title": "Fifth Session of the Intergovernmental Negotiating Committee on the Framework Convention on International Tax Cooperation -- meeting records",
      "document_type": "Video/meeting record",
      "publication_date": "2026-08",
      "access_date": "2026-09-29",
      "url": "webtv.un.org",
      "jurisdiction": "International (UN)",
      "period": "3-13 August 2026",
      "data_type": "Process/session timeline",
      "legal_status": "n/a (procedural record)",
      "citation": "UN Web TV, meeting records for the Fifth Session of the INC, 3-13 August 2026",
      "page_or_section": "n/a",
      "supports": "Confirms the Fifth Session dates and venue",
      "limitations": "Official session transcripts (as opposed to meeting records) were not read for this issue; no delegation-specific interventions are attributed here.",
      "notes": ""
    },
    {
      "source_id": "UN-DESA-UNFCITC",
      "organisation": "UN Department of Economic and Social Affairs, Financing for Sustainable Development Office",
      "title": "UN Framework Convention on International Tax Cooperation -- process overview",
      "document_type": "Institutional process page",
      "publication_date": "2026",
      "access_date": "2026-09-29",
      "url": "financing.desa.un.org/unfcitc",
      "jurisdiction": "International (UN)",
      "period": "2025-2027 negotiation timeline",
      "data_type": "Process/timeline",
      "legal_status": "n/a",
      "citation": "UN DESA Financing for Sustainable Development Office, UNFCITC process overview",
      "page_or_section": "n/a",
      "supports": "The negotiation timeline (2024/25 architecture, Fifth Session, texts intended for 2027)",
      "limitations": "",
      "notes": ""
    },
    {
      "source_id": "UN-CRP32",
      "organisation": "United Nations Intergovernmental Negotiating Committee",
      "title": "Co-Lead's Zero Draft of the UN Framework Convention on International Tax Cooperation",
      "document_type": "Negotiating text (PDF)",
      "publication_date": "2026-07-21",
      "access_date": "2026-09-30",
      "url": "A/AC.298/CRP.32 (UN document symbol; PDF supplied directly, not fetched from a public URL)",
      "jurisdiction": "International (UN)",
      "period": "n/a",
      "data_type": "Draft treaty text",
      "legal_status": "NEGOTIATING TEXT",
      "citation": "A/AC.298/CRP.32, 21 July 2026",
      "page_or_section": "28 articles across Parts I-III (read in full)",
      "supports": "The UN rulebook section; the protocol register",
      "limitations": "One article (Art. 11) is bracketed/contested in the source text itself; this issue reports that status rather than resolving it.",
      "notes": "Read directly, article by article, via pdftotext."
    },
    {
      "source_id": "UN-CRP33",
      "organisation": "United Nations Intergovernmental Negotiating Committee",
      "title": "Co-Lead's Draft Protocol on the Taxation of Income from Cross-Border Services (First Protocol to UNFCITC)",
      "document_type": "Negotiating text (PDF)",
      "publication_date": "2026-07-20",
      "access_date": "2026-09-30",
      "url": "A/AC.298/CRP.33 (UN document symbol; PDF supplied directly)",
      "jurisdiction": "International (UN)",
      "period": "n/a",
      "data_type": "Draft treaty text",
      "legal_status": "DRAFT",
      "citation": "A/AC.298/CRP.33, 20 July 2026",
      "page_or_section": "22 articles (read in full); Articles 5 and 6 quoted directly",
      "supports": "The transaction simulator; the headline \"rate left blank\" finding",
      "limitations": "This is the co-leads' own draft, not an agreed committee text -- it can change materially before any adoption.",
      "notes": "Read directly, article by article, via pdftotext."
    },
    {
      "source_id": "UN-CRP34",
      "organisation": "United Nations Intergovernmental Negotiating Committee",
      "title": "Co-Leads' Draft Protocol on the Prevention and Resolution of Tax Disputes (Second Protocol to UNFCITC)",
      "document_type": "Negotiating text (PDF)",
      "publication_date": "2026-07-20",
      "access_date": "2026-09-30",
      "url": "A/AC.298/CRP.34 (UN document symbol; PDF supplied directly)",
      "jurisdiction": "International (UN)",
      "period": "n/a",
      "data_type": "Draft treaty text",
      "legal_status": "DRAFT",
      "citation": "A/AC.298/CRP.34, 20 July 2026",
      "page_or_section": "Six chapters (read in full)",
      "supports": "The protocol register's note on Protocol II's earlier drafting stage",
      "limitations": "Article numbers are themselves bracketed placeholders in this draft.",
      "notes": "Read directly via pdftotext."
    }
  ]
}