Browsing School of Business (SB) Collections by Author "Agaba, Andrew"

Now showing items 1-1 of 1

An evaluation of the effectiveness of the income tax (transfer pricing) regulations of 2011 in curbing transfer pricing in Uganda

Agaba, Andrew (Makerere University, 2016-10)

There is a strong incentive for Multi-National Corporations to shift their profits from a country with a high tax regime like Uganda to another that has a favourable tax regime through transfer pricing. The purpose of this ...