School of Law

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Now showing 1 - 8 of 8
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    An Analysis of How the Supply Chain for Uganda’s Oil and Gas Products is Impacted by the International Tax Policy on Double Taxation
    (Uganda Christian University, 2024-05-08) Kenedy Kushaba
    This research paper investigated the impact of international tax policies, particularly double taxation, on the supply chain of oil and gas products in Uganda. It delved into the complexities surrounding capital gains tax, withholding tax, and corporate income tax within the context of the oil and gas industry. By conducting a comparative analysis with other countries, it aimed to provide insights into the challenges faced by Uganda and potential strategies to mitigate these challenges. The study highlighted the importance of a conducive tax environment in promoting investment and facilitating the efficient functioning of the oil and gas supply chain. The oil and gas industry in Uganda presented significant opportunities for economic growth and development. However, the sector is heavily influenced by international tax policies, particularly those related to double taxation. This paper aimed to analyze the implications of double taxation on Uganda’s oil and gas supply chain, focusing on capital gains tax, withholding tax, and corporate income tax. On the other hand, International tax policies played a crucial role in shaping the investment landscape for oil and gas companies operating globally. Double taxation arose at various stages of the supply chain, from exploration and production to transportation and distribution. Understanding the implications of these taxes is essential for governments and businesses alike to foster a conducive environment for investment and growth in the sector. Nonetheless, Uganda faced numerous challenges in navigating the complexities of international tax policies in the oil and gas industry. The country’s tax regime may lack clarity and consistency, leading to uncertainty for investors and potentially deterring foreign investment. Moreover, the presence of double taxation agreements with other countries may not fully address the needs of the oil and gas sector, resulting in additional compliance burdens and costs for companies operating in Uganda. These challenges posed significant barriers to the development of the country's oil and gas resources and hinder the growth of the supply chain. Thus, a comparative analysis with other countries provides valuable insights into how Uganda can address the challenges
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    Decommissioning From Licensed Blocks: Investigating the Legal Conformity of Petronas Carigali Nile Ltd Farming Out and Decommissioning From South Sudanese Oilfields
    (Uganda Christian University, 2024-05-08) Jacob Dut Chol Riak
    The study has comprehensively investigated legal violations of Petronas Carigali Nile Ltd during farming out and decommissioning from South Sudanese oilfields. The study tested four objectives: to understand the origin and meaning of decommissioning in oil and gas industry, to assess the legal violations of Petronas Carigali Nile Ltd farming out and decommissioning from South Sudanese oilfield, to determine the types of residual liabilities and to appraise the responsibility of residual liabilities. The study used a conceptual framework adopted from Shero, 2020 to explain the dependent variable: decommissioning from licensed blocks and independent variables such as legal violations of Petronas Carigali Nile Ltd, types of residual liabilities and responsibility of these liabilities. The four study objectives were subjected to stringent empirical literature review and the gaps in the literature were filled through fieldwork. During field research, research tools and instruments such as questionnaires and interview guides/schedules were deployed with a target population of 60 people that was later determined via Yamane’s formula to end up with a sample size of 52 respondents. The 52 sample was chosen persuasively and was clustered amongst the senior staff of Ministry of Petroleum (MOP), Nile Petroleum Corporation (NILEPET), Dar Petroleum Operating Company (DPOC), Sudd Petroleum Operating Company (SPOC) and Greater Pioneer Operating Company (GPOC). The study findings’ indicate that Petronas Carigali Nile Ltd has violated sections 12, 22, 23, 24, 41 & 42 of Petroleum Act 2012. Various types of liabilities such as cost recovery audit, environmental audit, petroleum taxes, surface rentals and cash calls should be taken care off by Petronas Carigali Nile Ltd or by a company that farms into its shares. While the study concludes that Petronas Carigali Nile Ltd did not intend to decommission its facilities from the oilfields but to farm out its shares, the study recommends that the Ministry of Petroleum should be held responsible for all the legal violations Petronas Carigali Nile Ltd have committed in South Sudan without any action. Whether Savannah Energy Ltd farms into Petronas Carigali Nile Ltd shares or not, consequences should be rolled out for such violations so that no any other IOC can do it again in this oil and gas world.
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    Fostering National Participation: Exploring the Legal Framework for National Content Provisions in Uganda’s Oil and Gas Sector
    (Uganda Christian University, 2024-05-09) Lewis Kiraire
    The oil and gas sector has emerged as a significant economic driver in Uganda, with the discovery of substantial hydrocarbon reserves. To ensure equitable distribution of benefits, national content provisions have become crucial. This study explores the legal framework governing national content provisions in Uganda's oil and gas sector. It analyzes existing regulations and policies, emphasizing the pivotal role of a well-structured legal framework in achieving sustainable development. By examining historical context, international best practices, and case studies, this research provides insights into maximizing the benefits of Uganda's oil and gas resources while promoting inclusivity and sustainability. In the context of a Master of Laws program in Oil and Gas, this study delves deeply into the legal framework surrounding national content provisions within Uganda's burgeoning oil and gas sector. With substantial hydrocarbon reserves, Uganda stands poised for significant economic growth. However, equitable distribution of benefits and local participation are paramount concerns. This research critically examines the intricate legal landscape governing national content provisions in Uganda. It offers a comprehensive analysis of existing regulations, policies, and statutes designed to foster domestic participation and ensure that the nation's hydrocarbon resources benefit its citizens. The study underscores the essential role of a well-structured legal framework in achieving sustainable development and economic empowerment within the sector. Through an exploration of historical context, international best practices, and case studies from other oil-producing nations, this research provides invaluable insights for Uganda's path towards promoting national participation in its oil and gas industry. By addressing challenges, identifying opportunities, and suggesting potential areas for legal reform, this study contributes significantly to the discourse surrounding Uganda's quest for inclusive and sustainable development in its oil and gas sector.
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    Legal and Regulatory Framework for Oil and Gas Exploration and Production in Uganda: “Lessons Learned and Future Perspectives”
    (Uganda Christian University, 2024) Rebecca Akello
    The discovery of significant oil reserves in Uganda's Albertine Graben region in 2006 presents a tremendous opportunity for economic growth and energy security in Uganda. However, the success of the oil and gas industry hinges on a robust legal and regulatory framework that ensures responsible and sustainable resource extraction. This study provides an analysis of Uganda's evolving legal landscape concerning oil and gas activities, drawing insights from past experiences and projecting future perspectives. The examination begins with a historical overview, tracing the development of Uganda's oil and gas sector and analysing key legislative measures, regulatory institutions, and policy initiatives. It assesses the effectiveness of existing frameworks in governing exploration, extraction, and revenue management, while also addressing implementation challenges and gaps. By examining the experiences and challenges faced by Uganda in establishing this framework, valuable lessons can be learned to better prepare the nation for emerging trends, technological advancements, and environmental concerns. On the basis of the legal and regulatory regime, Uganda can draw from the experiences of nations that have more mature legal and regulatory frameworks and adopt best practices from them. Through comparative analysis and case studies, this study elucidates the lessons derived from Uganda's regulatory journey in the oil and gas sector. In addition, through identifying the successes and shortcomings of the existing framework, stakeholders can gain insights to enhance its effectiveness and make recommendations for laws and regulation going forward. Furthermore, this study explores the future trajectory of Uganda's oil and gas industry, considering emerging trends, technological advancements, and global energy dynamics. Through anticipating future challenges and aligning with international best practices, Uganda can position itself as a responsible and attractive destination for oil and gas investments and at the same time be in a position of safeguarding environmental integrity and promoting socio-economic development.
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    Legal Framework for Oil Extraction and Its Impact on the Environment in Protected Areas in Uganda: A Case Study of Masindi District
    (Uganda Christian University, 0024-05-07) Godwin Agaba
    This study comprehensively examines the relationship between the legal framework governing oil extraction and the resulting environmental impact of oil activities within protected areas in Masindi District, Uganda. Guided by specific objectives, it scrutinizes the nexus between exploration and production licenses and environmental impact, assesses the effectiveness of environmental regulations, explores the correlation between health and safety standards and environmental impact, and compares successes, weaknesses, and existing gaps in the current legal framework. The study employs both quantitative and qualitative approaches, with a sample size of 159 respondents selected using simple and purposive sampling techniques from a population of 233 participants. Quantitative data analysis includes descriptive statistics and inferential statistics such as Pearson correlation, while qualitative data is analyzed through content analysis. Findings reveal a slight positive relationship between exploration and production licenses and environmental impact, and a high positive correlation between health and safety standards and environmental impact in protected areas of Masindi District. The study concludes that the interplay between exploration and production licenses, environmental regulations, health and safety standards, and the legal framework highlights complex dynamics. While successes in environmental protection and community consultation exist, weaknesses persist in safety prioritization and transparency. Recommendations include strengthening community engagement, improving safety measures, and increasing transparency in licensing processes to ensure sustainable oil extraction practices and minimize environmental impacts. Further research is needed to address existing gaps and enhance the effectiveness of regulations.
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    Navigating Uganda’s Energy Transition: A Legal Perspective on Environmental and Economic Sustainability
    (Uganda Christian University, 2024-10-17) Alfred Madaba
    This study explores Uganda’s energy transition by evaluating the legal frameworks governing the shift towards renewable energy in order to attain environmental and economic sustainability. Energy transition refers to a shift from carbon-intensive to cleaner energy sources, a global imperative driven by climate change concerns. Uganda, heavily reliant on non-renewable resources, faces challenges in aligning its energy policies with global standards like the Paris Agreement. This research critically examines Uganda’s energy laws and policies, analysing their role in promoting renewable energy adoption while addressing barriers to a successful energy transition. By applying doctrinal and comparative legal research methodologies, the study evaluates the effectiveness of existing laws in supporting sustainable energy initiatives. Through an analysis of national and international frameworks, it identifies gaps and provides recommendations for policy reforms to facilitate a just energy transition. This research is essential to inform policymakers, stakeholders, and scholars as Uganda navigates its legal, environmental, and economic challenges towards achieving sustainable energy goals.
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    Public-Private Partnership (PPP) and the Procurement of Projects in the Oil and Gas Sector in Uganda
    (Uganda Christian University, 2024-05-08) Samuel Musoke
    The study aimed to evaluate Uganda's project procurement procedure for the oil and gas industry. The objectives of the study were; to assess the extent to which Uganda’s oil and gas legal and policy frameworks reflect the best practices in procurement, to examine the institutional responsibilities on the procurement of projects in the oil and gas sector in Uganda and to examine the factors that affect compliance to PPP procurement practices of oil and gas projects in Uganda. This study's conclusions indicate that the legal framework has omissions and commissions of significant details that have persisted in being unclear, which has limited the exercise's ability to be implemented. In order to have the effective and efficient operation of the national oil and gas sector, there are issues with governance, institutional, economic, and information sharing requirements. Additionally, there are concerns about having a minister draft contracts when they lack the necessary competencies, as well as consequences for failing to share information about aspects of the legal framework that are not specified in the law. The study's second objective revealed that many institutions had not performed their roles and responsibilities to a high standard. The study attributed this to a number of factors, including executive involvement in technical work, inadequate government funding, and a government unwillingness to provide information freely so that monitoring and evaluation could be used to identify and address shortcomings. According to the analysis, there are numerous occasions where excellent practices have not been followed. This is primarily due to the non closure of information right from applications, the bidding, contracts. A key component of PPP that is essential for value for money is competition, and this has been undermined by the failure to uphold transparency as a good practice.
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    Uganda’s Oil and Gas Sector: A Case Study Analysis of Occupational Health and Safety Legislation in Light of the Deepwater Horizon Incident’s Global Impact.
    (Uganda Christian University, 2024-05-07) Eunice Kalungi
    The oil and gas sector in Uganda presents a dynamic landscape of opportunities and challenges, particularly concerning occupational health and safety (OHS) legislation. Against the backdrop of the Deepwater Horizon incident's global ramifications, this study delves into the intricacies of OHS regulations within Uganda's burgeoning oil and gas industry. Through a comprehensive case study analysis, it explores the effectiveness and adequacy of existing legislation in mitigating risks, safeguarding workers' well-being, and preventing environmental disasters. The Deepwater Horizon incident, a catastrophic offshore oil spill in the Gulf of Mexico, serves as a pivotal point of reference for understanding the potential consequences of inadequate OHS measures within the oil and gas sector. Its far-reaching impacts underscore the critical importance of robust regulatory frameworks and proactive risk management practices in preventing and mitigating disasters. Drawing on legal scholarship, comparative analysis, and empirical research, this study examines Uganda's OHS legislation in relation to international best practices and lessons learned from the Deepwater Horizon incident. It assesses the extent to which current laws and regulations address key OHS concerns, including worker safety, emergency response preparedness, and environmental protection. Furthermore, the study explores the roles and responsibilities of various stakeholders, including government regulators, industry operators, and civil society organizations, in ensuring compliance with OHS standards and fostering a culture of safety within the oil and gas sector. It also considers the challenges and barriers to effective OHS implementation, such as resource constraints, capacity gaps, and enforcement mechanisms. By critically analyzing Uganda's OHS legal framework within the context of the Deepwater Horizon incident's global impact, this study seeks to generate insights and recommendations for enhancing OHS regulations, practices, and governance mechanisms in Uganda's oil and gas sector. Ultimately, it aims to contribute to the advancement of occupational health and safety standards, the protection of workers' rights, and the sustainable development of Uganda's emerging oil and gas industry in a globally interconnected world.