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The Double Taxation Relief (Taxes on Income) (Uganda) Order 1993
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- 1993 No. 1802
- SCHEDULE
- Article 2
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Article 2Taxes covered
(1) The existing taxes which are the subject of this Convention are:
(a)in the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in Uganda, the income tax (including the income tax charged on corporations);
(hereinafter referred to as “Ugandan tax”).
(2) This Convention shall also apply to any taxes which are imposed by either State in addition to, or in place of, its existing taxes after the date of signature of this Convention and which are identical with, or substantially similar to, existing taxes of either State. The competent authorities of the States shall notify each other of substantial changes which have been made in their respective taxation laws.
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