Browsing School of Law (S.Law) by Title "Priority of tax claims during corporate insolvency in Uganda: a comparative study of the law and practice with UK and Australia"
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Priority of tax claims during corporate insolvency in Uganda: a comparative study of the law and practice with UK and Australia
(Makerere University, 2024-07)In Uganda, tax claims are given priority of recovery over claims by the general body of unsecured creditors during corporate insolvency, contrary to the internationally benchmarked principle of pari passu.1A doctrinal ...