Evolution and Process: A Critical Assessment of the Fiscal Terms in Uganda’s Petroleum Production Sharing Agreements

Journal
Kirunda, R.
International; Uganda
Bulletin for International Taxation 2024 (Volume 78), No. 8
Price USD 45

This article considers how the evolution of the fiscal elements in Uganda’s Petroleum Production Sharing Agreements (PSAs) has influenced its natural resources tax design. It assesses the decisions made, concluding that enacting some fiscal instruments as statutory requirements while placing others in the Model PSA pre-supplied to all investors improves Uganda’s position.