An Analysis of How the Supply Chain for Uganda’s Oil and Gas Products is Impacted by the International Tax Policy on Double Taxation

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Uganda Christian University
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
This is a dissertation