The Automatic Exchange of Information Act 2023, implemented in Uganda, marks a significant step towards greater tax transparency on a global scale.
This legislation is a response to the Convention on Mutual Administrative Assistance in Tax Matters, adopted in Strasbourg, France, on 25th January 1988, and later amended in Paris, France, on 27th May 2010.
In this article, we summarise the Automatic Exchange of Information details in Uganda.