Browsing College of Business and Management Sciences (CoBAMS) by Title "An evaluation of the effectiveness of the income tax (transfer pricing) regulations of 2011 in curbing transfer pricing in Uganda"
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An evaluation of the effectiveness of the income tax (transfer pricing) regulations of 2011 in curbing transfer pricing in Uganda
(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 ...