DT19558 - Uganda: Tax spared
The agreement provides for credit to be given for the tax spared' (see INTM161270 & 161280) in Uganda under the provisions of Ugandan law set out in Article 23(3). Relief is, however, limited to tax spared in Uganda for a period of ten years after the exemption from, or reduction of, Ugandan tax was first granted in respect of the particular source of income. Amounts of tax spared’ for which relief is given should be reported as mentioned at INTM161290.