DT19558 | Double Taxation Relief Manual: Uganda: tax spared

The agreement provides for credit to be given for the tax `spared' (see INTM161270 & INTM161280) 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.