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.
No takes yet. Share an insight, caveat, or question.
Robert Kirunda (2024) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: