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

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.

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Publication Details

Journal
Bulletin for international taxation
Published
2024-08-13
DOI
https://doi.org/10.59403/2b7khf4
Primary Topic
Natural Resources and Economic Development
Type
article
Field-Weighted Citation Impact
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article

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

Robert Kirunda
Bulletin for international taxation
Natural Resources and Economic Development
article

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

Robert Kirunda
article en

Abstract

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.

Bulletin for international taxationVol. 78(8)
Responsible consumption and production
Openalex Percentile: Top 76%
Natural Resources and Economic Development
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Evolution and Process: A Critical Assessment of the Fiscal Terms in Uganda’s Petroleum Production Sharing Agreements — Robert Kirunda · Bulletin for international taxation (2024) | TGRS Research Map | TGRS